R. Ledchumiah, 62, allegedly used the money which was held in trust as compensation payment for one Maimunah Lanjung.
Ledchumiah was charged with committing the offence at the firm of Messrs Ramamoorthy Ledchumiah & Co in Seremban on Sept 3, 2010.
The charge framed under Section 409 of the Penal Code provides for a maximum jail term of 20 years with whipping and a fine, upon conviction.
Judge G Ramesh allowed the accused bail of RM25,000 with one surety with the additional condition to report at the nearest police on the first Sunday of each month.
The court then fixed May 23 for re-mention.
The prosecution was conducted by deputy public prosecutor Nor Akmal Mohd Azri while the accused was represented by counsel N. Maniam.