A former Deloitte Australia director has avoided jail time 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.

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 likely suffered “irretrievably” as a result of their exploitation.

But she said most of the images and videos fell into the lowest category of seriousness and that a dissemination charge related to Sparrius receiving a video on a website rather than spreading it for money.

Sparrius 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 charges and one dissemination charge.

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.

-AAP