The former chairman and chief executive of Anglo Irish Bank, Seán FitzPatrick, has been brought before Dublin District Court.
Mr FitzPatrick was arrested by appointment this morning as part of an ongoing investigation into alleged financial irregularities at the bank.
He is facing 12 charges contrary to Section 197 of the Companies Act 1990, which makes it an offence to knowingly or recklessly make a false, misleading or deceptive statement to the auditors of a company.
The charges arise out of an investigation by the Garda Bureau of Fraud Investigation and the Office of the Director of Corporate Enforcement.
Mr FitzPatrick, 64, was remanded on bail and is due in court again on 1 March.
He is also listed for trial on separate charges in a separate case in the Dublin Circuit Criminal Court and is due to appear again there next month.
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