A former director at Deloitte Australia has avoided jail after pleading guilty to possessing more than 300 pornographic images and videos of young children.

Stephan Sparrius, 41, was working for the prestigious accounting firm in Sydney when police searched his Surry Hills home in March this year and found child exploitation material on a laptop, Ipad and portable hard drive.

The prosecution requested Sparrius spend time in jail but Magistrate Susan McIntyre instead imposed a 15-month corrective services order during his sentencing on Monday as the images were in the lowest category of seriousness.

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Stephan Sparrius avoided jail after pleading guilty to possessing thousands of pornographic images and videos of young children

In handing down her sentence at Sydney's Downing Centre Court, Magistrate McIntyre said the children in the images had likely suffered 'irretrievably' as a result of their exploitation.

But she said most of the images and videos were not in the most serious category and that a dissemination charge related to Sparrius receiving a video on a website rather than spreading it for money.

Sparrius was interstate for work when he was contacted by police during the search of his home and gave them passwords to computers and iPad, the documents reveal.

He made admissions on returning to NSW and later pleaded guilty to numerous possession and one dissemination charge.

The former director worked for Deloitte since 2012 and regularly travelled to Melbourne as part of his $240,000-a-year job (Pictured arriving court ahead of sentencing)

Sparrius worked for Deloitte (pictured) since 2012 and regularly travelled to Melbourne as part of his $240,000-a-year job

The prosecution had asked that Sparrius, who no longer works for Deloitte, serve a jail term.

But Ms McIntyre told the Downing Centre Local Court he was a low risk of reoffending due to his 'intelligence' and insight into his offending.

She gave him a 15-month intensive correction order on the condition he be subject to searches and monitoring deemed suitable by a supervisor.