The chairman of the Standards in Public Office Commission, Judge Matthew Smith, last month wrote to a complainant to confirm that the commission was examining the matter and couldn't yet say when a final decision would be reached. The commission follows a procedure of examining a complaint before deciding whether a formal investigation is merited.

The complaint against the Taoiseach, lodged earlier this year by a member of the public, is based on the premise that he was in contravention of the Code of Conduct for Office Holders since its publication in July 2003.

Last September, Ahern revealed that he had received "loans" from 12 friends that amounted to �39,000 in 1993 and 1994. Those loans had not been repaid at the time of his revelation, but he did repay them last October with interest.

According to the complainant, the outstanding loans meant that "Mr Ahern had retained them as a current and ongoing benefit, whether as a gift or a loan and his conduct in retaining and not repaying or refunding them must fall to be assessed under the Code of Conduct for Office Holders and any other relevant legislation."

The letter of complaint goes on to list issues of concern arising from the "loans". Among them, it asks: "Was Mr Ahern in breach of an obligation to include these unredeemed and preferential loans from these individuals in his annual statement of registrable interests filed with the commission, for the years that such an obligation arose in statute?"

The letter also mentions the Taoiseach's reference to the appointment to state boards of some of the individuals from whom he received the loans. In his RTE News interview with Bryan Dobson on 26 September, he said he appointed these people not because of anything they had given him but "because they were friends".

The letter points out: "Paragraph 2.2.7 of the Code of Conduct expressly states that appointments by members of the government should be made on the basis of meritf but does not list friendship as a qualifying criteria."

In his reply to a letter requesting an update on 27 August, Judge Smith wrote: "We are continuing to examine the issues raised by your complaint", adding that he couldn't yet say when a determination would be made.

Following an investigation, the commission can then refer its report to the DPP. Last year, a report into possible breaches by two town councillors was referred to the DPP. In 2004, a report into tax compliance issues relating to former Limerick TD Michael Collins was also referred to the DPP under the act.

Meanwhile, Bertie Ahern returns to the Mahon tribunal next Thursday to continue giving evidence into four lodgements into his accounts involving foreign exchange transactions. It is expected that the inquiry will hear evidence late into the evening that day if necessary, as the Taoiseach will be anxious to have the matter completed.