A decision to lift the ban on religious advertising on television and radio is expected after the judgment this month in a European Court of Human Rights case linked to the 40-year-old ban.
A review and public consultation process by the Minister for Communications, Mr Ahern, is almost completed.
Mr Ahern, who announced the review last December, received more than 150 submissions from religious organisations, broadcasters and the public, the vast majority of whom were opposed to the ban.
The prohibition is expected to be lifted through legislation to establish a Broadcasting Authority.
Religious adverts will be subject to the same advertising standard regulations as other adverts and the legislation will include protections against extremist material being broadcast, and against incitement to hatred.
Mr Ahern is awaiting the judgment this month by the European Court of Human Rights on the case of Roy Murphy versus Ireland, before making a final decision.
When he announced the review last December, the Minister said the ban was enacted at a time when "religious issues were more contentious and divisive", and "the question now arises whether Ireland today still needs this type of protection".
The European Court hearing took place in November in which Mr Murphy, a pastor attached to the Irish Faith Centre, a Bible-based Christian ministry in Dublin, challenged a High Court decision. This decision, upheld by the Supreme Court, accepted the ban on an advert on Dublin's 98 FM radio station for a video lecture at the centre on "the historical facts about Christ" and "evidence of the resurrection".
The advert was banned by the Independent Radio and Television Commission (IRTC) under the Radio and Television Act 1988, which states that "no advertisement shall be broadcast which is directed towards any religious or political end or which has any relation to an industrial dispute". The video was however transmitted by satellite.
In a separate case, a religious advertising campaign, the "Power to Change", blocked by RTÉ television on the grounds that it would breach broadcasting legislation, went ahead in October last year.
The national broadcaster agreed after negotiations, to show advertisements for the ecumenical Power to Change campaign, which encouraged lifestyle change.
