Full coverage: Dolphin IG

The Court of Appeal sent papers to the corporate watchdog for review after Anthony J Fitzpatrick said he inadvertently failed to disclose the withdrawal of money from the liquidation account of a Galway restaurant. The accountant tried to appeal the move.

The Court of Appeal has warned it may report the accountant to the Office of the Director of Corporate Enforcement in the latest in a series of adverse rulings against the Limerick liquidator.