A former chief accountant to Dunnes Stores, Mr Michael Irwin, has been "reprimanded" by the Institute of Chartered Accountants in Ireland (ICAI).

The Blayney Committee made an adverse finding against Mr Irwin. "The finding related to the passing for payment by Dunnes Stores ILAC Ltd invoices from Faxhill Homes Ltd in respect of work on Mr Michael Lowry's house, which invoices Mr Irwin knew to be false."

Mr Irwin appealed against the finding. The Appeal Committee affirmed the finding of the Blayney Committee "that Mr Irwin had breached the standards of integrity expected of a member of the institute".

It found that Mr Irwin had "failed to take steps to prevent certain invoices, which he knew to be false, from passing for payment into the accounting system of the company in which he worked, knowing that their passing into the system was likely to cause, or facilitate, the wrongful evasion of tax and the misstatement of financial accounts".

The Appeal Committee said it was satisfied that Mr Irwin's culpability was "mitigated by the circumstances in which the breach occurred, and in making the order it had regard to his assistance to both committees of the institute".

The Appeal Committee reduced the order of censure imposed by the Blayney Committee against Mr Irwin to one of reprimand. It affirmed the Blayney order of costs against Mr Irwin, which are understood to be around €6,350, but made no order as to costs from the appeal.

"The Appeal Committee did not prefer any complaint in respect of Mr Irwin to the Disciplinary Committee," it said in its findings. Mr Irwin could not be contacted yesterday.