Former Anglo Irish chief executive David Drumm is fighting to keep secret a potentially explosive report on his tenure at the bank.
The confidential document, written by former Comptroller -amp; Auditor General John Purcell, raises serious questions about Mr Drumm's conduct while at the Anglo helm.
The report, commissioned by the Chartered Accountants Regulatory Board (CARB), also examines Mr Drumm's role in the concealment of loans by former Anglo chairman Sean FitzPatrick.
Anglo had sought a copy of the document from Mr Drumm as part of the court proceedings in the US, where the disgraced banker is filing for bankruptcy with debts of more than €10m (£8.6m). A US court order obliges Mr Drumm to provide Anglo with certain records about his assets and dealings.
However, according to legal correspondence, Mr Drumm has refused to hand over the Purcell report.
His failure to disclose this and other records, and to commit to a meeting with lawyers representing the bank, prompted Anglo to seek a contempt of court order against its former chief executive on Monday night.
Lawyers representing Mr Drumm claim the Purcell report was confidential and that their client was "not entitled" to provide a copy to Anglo.
CARB said last night that its by-laws did not prohibit Mr Drumm from passing the report to a third party.
Had Mr Drumm handed over the report, it is likely the contents would have been made public at a bankruptcy hearing taking place later this month.
Anglo is Mr Drumm's largest creditor, being owed €8.5m (£7.2m) in unpaid loans.
As well as pursuing Mr Drumm over his debts, Anglo has indicated it may sue him over his role in the bank's dramatic collapse.
It is thought the Purcell report may be introduced as evidence in support of the bank's case.