As the Deputy is aware a number of reports have been produced by Ernst and Young and McCann FitzGerald at the request of the INBS Board. Copies of all of these reports have been provided to the Central Bank under the terms of a protocol for limited disclosure agreed between the parties to preserve legal privilege over the material. A report has also been provided to the Garda in this regard.
However, IBRC have been advised, given the on-going nature of the investigations by the Authorities as well as internal considerations within the bank, that the reports cannot legally be published at this time. Publication of the reports may be considered when the Central Bank proceedings are concluded, when any Garda investigation has been finalised (or any proceedings arising from such investigation concluded) and any civil proceedings contemplated by IBRC either concluded or otherwise disposed of.