John Delaney has rejected claims by the Office of the Director of Corporate Enforcement of engaging in conduct that would paralyse the watchdog’s investigative powers.
In a sworn statement, the former FAI chief said he needs extra time to examine thousands of files.
They consist of 13 hard copy documents and a digital device containing 270,000 files which were seized from the FAI’s offices last February.
An agreed plan was put in place to allow Delaney to examine the files to see which are private or covered by professional legal
privilege and cannot be used by the ODCE as part of its probe into matters concerning the FAI.

It was envisaged the inspection would be completed before the end of July.
In the sworn statement, which Ms Justice Leonie Reynolds had directed the 52-year-old to produce to the court, he denied trying to delay the process.
Delaney, formerly of Kingswell, Tipperary town but now living in the UK, said he initially did not know how many documents he would be inspecting.
He added he was concerned his rights may be infringed if he and his lawyers are not given enough time to inspect the documentation and said the amount of time allotted to examine the files was “surprising and disquieting”.

Delaney told the High Court he went to work in the UK, where he lives in a “modest” shared two-bedroom apartment near his place of work, to provide for his family. He said: “Since March 2019 over 1,000 media articles have been written in relation to me which had a huge negative impact on me and my family.”
Delaney added because of the “negative and hostile media” in Ireland he moved to the UK last October and now manages the operations of a start-up business which provides “essential services to public bodies in the UK during the Covid-19 pandemic”.
He said: “As part of my work I have put my personal heath at risk by attending sites where Covid-19 is prevalent even though I take the required healthcare precautions.
I do this because I need the work to support myself and my family.”
Ms Justice Reynolds directed that Delaney’s lawyers furnish
the ODCE with the number of documents he says are covered by professional legal privilege and a schedule listing those documents by early September when the case will return before the courts.