People identified in the Ansbacher report are being told of the findings being made against them and given 21 days to respond. The report by High Court inspectors investigating Ansbacher Cayman is thought to be all but complete and is likely to be presented to the High Court early next year.

During recent months people who had money in the secretive deposits have been receiving notice from the inspectors about the findings being made against them.

Some people, however, who are likely to feature prominently in the report have not yet been informed of the findings to be made against them, indicating that the report is not yet complete.

One of the inspectors, Judge O'Leary, returns to the Circuit Court next week but is to be available to work on the completion of the report on a part-time basis.

Sources in the Cayman Islands have said Ansbacher Cayman was expecting it would be given sight of the report before it is made public and that it believed this would happen before the end of the year.

One source close to the inquiry said the report would not be presented to Mr Justice Johnson, the High Court judge who appointed the inspectors, before the end of the year.

The inspectors are: Judge O'Leary; Mr Michael Cush SC; barrister Ms Noreen Mackey; and accountant Mr Paul Rowan.

Judge O'Leary and Mr Cush were appointed in December 2000 following the resignation of Mr Justice Costello.