The Criminal Justice Act 2011  (“Act”) came into effect on 9 August 2011 and identifies categories of white-collar crimes, and enhances powers to gather evidence. These powers can particularly affect innocent businesses in the financial sector, whose records may disclose part of the money trail in financial crime. The Act makes it an offence for a person not to report to Gardaí information which he knows or believes might be of material assistance in preventing the commission of certain offences or amongst other things securing the conviction of any persons for those relevant offences. The Act also makes significant amendments in relation to the detention and questioning of suspects. The categories of crime in the Act range across banking; investment and financial activities; company law; money laundering; fraud; bribery and corruption; crimes against consumers, or using electronic equipment or data, and may be extended to include competition and revenue offences.