Vikas Gupta of Urmston in Manchester had been employed by KPMG on a short term contract after failing his accountancy exams. Just before the end of this contract, he was found to have been fiddling his expenses between January 2007 and March 2008.

He admitted the charges and then entered into an IVA after failing to repay the firm. The tribunal banned him from re-registration of provisional membership of the ICAEW for 12 months.

Gupta said he had suffered depression, was now attending Gambling Anonymous and employed by a new firm.

All whilst counting himself lucky that someone out there believes in second chances.