The former banker met with gardaí by appointment at Bray Garda station where he faced questioning for a second time.
Gardaí, who are investigating the case in conjunction with the Office of the Director of Corporate Enforcement, obtained a warrant from the district court before arresting Mr FitzPatrick.
His questioning came on a day when charges were brought against one of the most high-profile figures in the collapse of the property market.
Struck-off solicitor Thomas Byrne was charged with stealing more than €2 million from clients.
Byrne, aged 45, of Walkinstown Road, Dublin 12, but who also has an address at Aungier St, in Dublin 2, was arrested on Thursday.
Yesterday evening he appeared in Dublin District Court unshaven and dressed in a long brown suede overcoat and was charged with two counts under the Theft and Fraud Offences Act. He was granted legal aid.