A former director at Deloitte Australia has avoided a jail term for possessing more than 300 child porn images and videos.

Stephan Sparrius, 41, was interstate for his $240,000-a-year job at the finance firm when police searched his Surry Hills home in March this year.

Former Deloitte director Stephan Sparrius leaves the Downing Centre court complex in September. Credit:Dominic Lorrimer

Images depicting underage boys naked and in sexual acts were found on numerous devices and in a book with a foreign title, police alleged in facts tendered to the court.

In handing down her sentence on Monday, magistrate Susan McIntyre said the children in the images had most likely suffered "irretrievably" as a result of their exploitation.