The objective of this Report, which forms part of the Commission’s Fourth Programme of Law Reform, 1 is to examine the applicable principles governing the operation of the suspended sentence in Ireland, as developed through the case law of the Irish courts. The recommendations in this Report seek to complement and improve these principles. The procedural elements of the suspended sentence in this jurisdiction are now regulated by section 99 of the Criminal Justice Act 2006, as amended. In this regard, this Report also considers some of the problems associated with this legislative framework and makes some recommendations as to how it could be improved upon, both from a practical and procedural perspective.