A second member of the Banking Inquiry has confirmed that he's withdrawing his support for the committee's final report.

In a statement, Socialist Party TD Joe Higgins said: "I have formally told the Joint Committee of Inquiry into the Banking Crisis that I am not in a position to sign the Draft Report."

Deputy Higgins said he will outline his reasons tomorrow. 

He joins Sinn Fein's Pearse Doherty in refusing to put his name to the document.

Inquiry members have been spending a third day trying to finalise the report.

Pearse Doherty says the document fails to identify the key causes of the banking crisis: