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The former head of Anglo Irish Bank, Sean FitzPatrick, stands trial for charges related to Ireland's largest banking failure.
FitzPatrick has to appear in court under Section 197 of the companies act, which concerns "misleading, false or deceptive" statements by executives to a company's auditors.
Anglo-Irish Bank collapsed due to the downturn in the Irish property market in 2008. The bank was nationalized by the Irish government in 2009 but continued to make extreme losses and was thereby connected to Ireland's financial downfall.
FitzPatrick was released on bail in July 2012 after being charged on 16 counts related to the Anglo Irish collapse.