An accountant and friend of Mr Michael Lowry, who has been helping the former minister deal with the tribunal's inquiries, was not told about an Isle of Man account opened in October 1996.
Mr Lowry, when opening the account, used the address of Mr Denis O'Connor's firm, Brophy Butler Thornton, of Foxrock, Dublin, without anyone's permission.
Mr O'Connor told Mr Jerry Healy SC, for the tribunal, that he was also not told about two property deals involving Mr Lowry and Mr Denis O'Brien's accountant, Mr Aidan Phelan, in England in 1999.
Mr O'Connor, who first met Mr Lowry in 1986, worked on the accounts of Mr Lowry's company, Garuda Ltd, in 1996, but was not told about payments which were later revealed by the McCracken (Dunnes Stores) Tribunal.
The Isle of Man account was opened with Irish Nationwide, the Isle of Man, with a lodgement of £147,000. The money had come from the late Mr David Austin, who had in turn received the money from Mr O'Brien.
Mr O'Brien has said the money was to pay for a house in Spain he was buying from Mr Austin. Mr Lowry has said the money from Mr Austin was a loan and was returned when it was not used for the purpose originally envisaged.
The money was returned on February 7th, 1997, the day the McCracken tribunal was established.
Mr O'Connor said he first learned of the Isle of Man account when Mr Lowry mentioned it to him in April this year, and asked if he thought it came within the terms of reference of the tribunal. The question came in the context of the tribunal beginning to investigate a political donation from Telenor/Esat Digifone to Fine Gael.
Mr O'Connor said he was present when Mr Lowry was drafting his address to the Dail in December 1996. In the address, Mr Lowry that if he'd wanted to hide money he would have opened an offshore account.
He said Mr Lowry never said anything to him about Mr Austin providing money for the renovation of a house in Carysfort Avenue, Blackrock.
