The enlarged jury was sworn in yesterday
The man who audited Anglo Irish Bank between 2002 and 2004 is due to give evidence at Sean FitzPatrick's trial this morning.
The bank's former CEO denies misleading auditors from Ernst & Young in relation to multi-million personal loans in the five years leading up to 2007.
Yesterday, the enlarged jury sworn in to hear this trial were given an overview of the State's case against Mr Fitzpatrick.
Dominic McGinn, who is prosecuting, said it will be alleged that he artificially reduced his borrowings from Anglo between 2002 and 2007 - and failed to disclose them to the bank's auditors in its end of year financial statements.
He is facing 27 charges under the Companies Act.
Mr McGinn said the loans were drawn down by Mr Fitzpatrick, his wife and other family members and were used to finance property developments including shopping centres and hotels.
He said the purpose of these loans was irrelevant.
The only thing at issue was whether he broke the law by failing to disclose them properly to Anglo's auditors - one of whom, a man called Kieran Kelly, is due to take the stand when the trial begins hearing evidence this morning.