Section 25, The Independent Police Complaints Board Regulations, 2013

(1) Upon the conclusion of an investigation, the Boardshall make an assessment and form an opinion as to whether or not the subject matter of a complaint– (a) has or may have occurred; (b) is or may be occurring; (c) is or may be about to occur; or (d) is likely to occur. (2) The Board may, based on its assessment or opinion under subsection (1), recommend whether consideration should be given to prosecute any person for a criminal offence or invoke disciplinary proceedings against any person, and may make recommendations for the taking of any other action that the Board considers appropriate. (3) The Board shall, in writing, immediately inform the person who made the complaint and the police officer concerned of the action taken and the reasons for the action.