A businessman accused of making a lewd request to a teenager was allegedly found with a girl's underwear, glitter, condoms and lubricant in the boot of his car, a court has heard.

KPMG accountant Duncan Harvey Calder, from Perth, is charged with procuring a child aged over 13 and under 16 to do an indecent act.

Appearing on the first day of his trial in the District Court on Monday, the court heard Calder had been walking in the city in the early hours of January 19, 2008 when he saw a young girl wearing a t-shirt, shorts and no shoes.

Duncan Harvey Calder is charged with procuring a child aged over 13 and under 16 to do an indecent act

Prosecutor Katie Goddard-Borger said police saw Calder, who was wearing a business suit, speaking with the 14-year-old and thought 'something didn't seem right'.

Ms Goddard-Borger said Calder started walking the other way when he saw police and the girl told the officers that he had offered to take her for a drive and give her $500 to show him her breasts.

She claimed Calder, who is the former national president of the China Business Council, also offered her $20 to buy food.

Ms Goddard-Borger said police caught up with Calder, who appeared to be nervous and sweating profusely.

The former national president of the China Business Council appeared at the District Court on Monday

Defence lawyer said Calder claimed he offered the girl $20 to buy food because he felt concerned about her

She said he told them he was under a lot of pressure from his work as an accountant for KPMG, had just left the office and was out walking to get some fresh air as he couldn't sleep.

Calder's defence lawyer Sam Vandongen told the court his client, who was 44-years-old at the time of the alleged incident, spoke with the girl but said nothing indecent to her.

He said Calder claimed he had offered the girl $20 to buy food because he was concerned about her being on the streets late at night.

'His concern was to help her,' Mr Vandongen said.

The court heard Calder had been walking in the city in the early hours of January 19, 2008 when he saw a young girl wearing a t-shirt, shorts and no shoes

The former national president of the China Business Council is accused of making a lewd request to a teen

Calder (pictured left) waited for the Western Australian District Court to open in Perth on Monday

It is also alleged that the businessman had told officers during a separate incident in January last year that he liked girls as young as 14, The West Australian reported.

However, Mr Vandongen said his client has denied telling officers he had an interest in young girls, during which the items were uncovered from his vehicle.

The items have been presented in court as part of a 'propensity' evidence, according to the publication.

Ms Goddard-Borger said a police officer had described the pair of pink, used underwear they allegedly found in Calder's car was suitable for an eight to 10-year-old.