An accountant who stole more than $100,000 from two companies was jailed for one year yesterday after a judge rejected calls for her to be given a suspended sentence on the grounds she may suffer a relapse of depression.

Puisne Judge Norma Wade-Miller said Doylette Duclos' crimes were so serious they merited a jail sentence, although Duclos would need to be closely monitored inside the Co-Ed Facility in case she became a suicide risk.

Duclos, 30, admitted stealing $56,824 from DBH Holdings between July and October 2001 while Police were investigating her for the theft of $57,403 from Overseas Partners Ltd - which she also pleaded guilty to - a year earlier.

Duclos, of Summit View Drive, Bailey's Bay, said she used the money to pay bills, payroll tax and work permits for her husband Paul's restaurant Le Figaro, although the full sum has been repaid.

Her lawyer Victoria Pearman said the case "screamed out" for a non-custodial sentence.

Crown counsel Juan Wolffe however argued that failing to jail Duclos would send out the wrong message to the community.

On Monday, a doctor at St. Brendan's Hospital who treated Duclos said she had mild manic depression depression which would be made worse if she was in prison.

Dr. Donald MacKenzie said Duclos, a mother of two, could even become a suicide risk and he recommended she be treated outside the prison system.

He noted that when Duclos committed both thefts - involving 44 different offences at Overseas Partners Ltd. alone - she was not suffering from any mental illness.

Sentencing Duclos at Supreme Court yesterday, Mrs. Justice Wade-Miller said: "The second offence was committed while you were being investigated by Police for the first offence.

"The court has taken into account your guilty plea, your cooperation with the Police, (and) that you have shown remorse, include full payment of the amount stolen.

"Based on the medical evidence, it does not appear your illness had any impact on the commission of the offences.

"Should you have a custodial disposal, the stress could cause a relapse of the depression or a further manic swing, including the risk of completed suicide.

"Although you are vulnerable, there are psychiatric services available to you (in prison). A custodial sentence is appropriate to mark the gravity of the offence and it should be in line with similar sentences.

"Based on the combined factors (of the case) it should be 12 months. To reduce the risk of reoffending, the court orders that you participate in a programme of classes to reduce the risk of you reoffending."

And she recommended Co-Ed staff keep an eye on Duclos to ensure she is not at risk.

Before sentencing, Duclos told the court she apologised to her former employers and thanked her family and friends for all the support they had offered her.

"Unfortunately I hit rock bottom before I came to the realisation that I needed more help than I thought I needed years before," she said.

"The help I have received has been long and difficult. There was a time when I thought jail would be a good place for me, that I could no longer carry the guilt and shame of looking at those that love me go through the pain and suffering.

"It is very important for me as a mother to accept the responsibility, to accept my actions, and to dwell on the positive and not the negative effects of my misfortune."