Tiarnan O'Mahoney and Bernard Daly are raising a number of issues
Two former executives of Anglo Irish Bank have moved to appeal their convictions and sentences for conspiring to defraud Revenue.
Lawyers for Tiarnan O'Mahoney, Anglo's former chief operations officer, have so far raised issues about how the prosecution was brought about.
O'Mahoney and his co-accused Bernard Daly - who used to be Anglo's company secretary - spent 35 days in the dock before they were jailed during the summer for three and two years respectively.
A jury found them guilty of conspiring to defraud Revenue by trying to hide accounts connected to a senior figure at the former bank.
Counsel for Mr O'Mahoney has today started taking the Court of Appeal through his client's 21 grounds of appeal.
They have so far raised issues about the difference between the original charge and what he was eventually indicted for - as well as the method used to prove documents used during the trial.
The date of the offence, which is between March 2003 and December 2004, was also mentioned as part of their argument it was no longer enforceable because of the 10 year gap in bringing charges.
Mr. Daly's appeal will be heard tomorrow and counsel for the Director of Public Prosecutions (DPP) will be given a right of reply on Wednesday.