The State's ethics watchdog said today it has no remit under current legislation to investigate the Taoiseach's personal financial affairs during the 1990s.
Bertie Ahern is due to appear for a third day in the witness box of the Mahon Tribunal at Dublin Castle tomorrow.
The inquiry, chaired by Judge Alan Mahon, is investigating sums of cash lodged into bank accounts by or on behalf of the Taoiseach in the early 1990s.
The Standards in Public Office Commission (Sipo) today said two members of the public filed complaints about the issue in recent days.
A Sipo spokesman said: "Sipo has completed its consideration of complaints from two members of the public about the acceptance by Taoiseach Bertie Ahern of loans or gifts from groups of businessmen in 1993/1994.
"It has decided that there is no basis on which to initiate an investigation under the Ethics in Public Office Acts 1995 and 2001."
Mr Ahern's former partner, Celia Larkin, and friend, Manchester businessman Michael Wall, also appeared before the tribunal last week.