months yesterday after she admitted stealing more than $300,000 from her former employers.

But before passing sentence Mr. Justice Ground said he wanted to use the power of the courts to send a strong message to financial controllers and others in positions of trust that "the fear of being caught'' must keep them honest if they lack "innate honesty''.

Bezant, 32, a mother of a six-year-old son, was a financial controller at Winter-Cookson, Petty Limited.

Consequently, she was responsible for all accounting and financial functions of the company between May 1991 and November 10, 1994 when she was fired.

In 1994 Two Winter-Cookson, Petty employees, noticed that money was being siphoned out of the company and going to people and companies that had no affiliation with Winter-Cookson, Petty.

Consequently Winter-Cookson, Petty got an independent examination done of their accounts which showed that more than $300,000 was paid out of the company's accounts.

Bezant had paid this money out for unauthorised purposes using either pre-signed cheques, cheques with forged signatures of Winter-Cookson, Petty directors or international cable payments.

The unauthorised payments were made both locally and overseas from the company's local bank accounts.

In all $306,596.89 was misappropriated through 46 transactions and at least three forgeries.

Bezant made the foreign currency payments through the use of Bermuda Foreign Exchange Control vouchers. She made these either to a family member or other personal concerns.

Meanwhile local payments were either made to or deposited into bank accounts in Bezant's name, or in the name of JMJ Painting Contractors or Ricky M.

Sousa.

These funds were then withdrawn from these accounts and channelled into her own bank account.

Bezant's lawyer Julian Hall argued that his client should receive a suspended sentence because she has repaid the money she took.

He said her career as a chartered accountant was in tatters and she had been traumatised as a result of what she had done.

But Mr. Ground replied that Bezant was placed in a position of trust and her employment depended on "innate'' honesty.

He then sentenced Bezant to 18 months in jail for each of the two charges of stealing. Both sentences will run concurrently. Khamisi Tokunbo represented the Crown.