Sean Fitzpatrick is expected to appear before the Criminal Courts this morning.
It is the third time he has been arrested in connection with the investigation.
It is understood the 64-year-old was arrested at Dublin Airport this morning by gardai attached to the Office of the Director of Corporate Enforcement.
Fitzpatrick is the third person to be arrested so far this week in connection with an ongoing investigation into financial irregularities at the collapsed bank.
Former senior executives Willie McAteer and Pat Whelan were charged yesterday with a string of fraud offences over an alleged insider trading scam.
They both face up to five years in jail for each of the 16 charges of advising and lending millions to a golden circle of investors to falsely inflate Anglo’s share prices.