A former director of Anglo Irish Bank has pleaded guilty to an offence of failing to maintain a register in respect of the granting on September 29, 2008, by the bank of a loan on particular terms to another director of the bank.

Three former banking executives convicted of taking part in a €7bn fraud will be sentenced on Friday.

An accounting expert has denied being confused about “labyrinthine” accounting standards while giving evidence at the trial of four former bankers accused of conspiring to mislead investors.

Two former bankers with the defunct Anglo Irish Bank are to stand trial foralleged fraud over an €8m loan arranged for one of them.