They are accused of trying to conceal information about accounts linked to the former Chairman Sean FitzPatrick in order to avoid paying tax.
The court's heard in 2003 the Revenue Commissioners asked Anglo Irish Bank for a list of all high value non-resident deposit accounts as part of a DIRT tax audit.
A team was set up to handle the request headed by then company secretary Bernard Daly.
His 2 co-accused former Chief Operations Officer Tiarnan O'Mahoney and Aoife Maguire were also on the team.
The prosecution claims that one non-resident account in the name of Chairman Sean FitzPatrick's brother in law John Peter O'Toole was purposely omitted from the list.
Tiarnan O'Mahoney and Aoife Maguire are alleged to have concealed records relating to six other accounts which were also connected to Mr FitzPatrick and in one case to Mr O'Mahoney himself.
Yesterday barrister Dominic McGinn opened the prosecution's case – today he'll begin calling evidence.
