TY - JOUR AB - A new financial regulator has been proposed for Ireland. There is little debate about the principle of a single financial regulator but considerable debate as to whether the Central Bank should retain this role or whether a new body should be established. This paper considers this issue in the context of recent controversies relating to tax evasion through use of the banking system which have highlighted some of the difficulties arising from the role of the Central Bank as both a conduct of business regulator and prudential/systemic regulator. The paper concludes that in the context of Ireland's membership of the euro the main function of the financial regulator is to focus on conduct of business issues and this is most likely to be achieved within a new institution. VL - 9 IS - 1 SN - 1358-1988 DO - 10.1108/eb025061 UR - https://doi.org/10.1108/eb025061 AU - Stewart Jim PY - 2001 Y1 - 2001/01/01 TI - Financial regulation in Ireland: Should the regulator be the Central Bank? T2 - Journal of Financial Regulation and Compliance PB - MCB UP Ltd SP - 42 EP - 55 Y2 - 2024/09/23 ER -