Vaucrosson's name five years ago when the Bank of Bermuda account of a dead client was closed, a Supreme Court jury heard yesterday.

Guy Kelly, a chartered accountant and the assistant vice-president of the bank's internal auditing department, testified at the lawyer's two-week-old fraud trial that the account of Percy Ball, a broadcast journalist who died in 1987, contained some $399,749.71 at the time of its closure, on February 22, 1990.

Exactly two months earlier, the auditor said, a deposit of close to $400,000 had been made by Vaucrosson's firm to the account, which was registered at the bank under the name of Vaucrosson Trust/Estate of Percy Ball.

At its closure, the money was transferred to an account that bore the name of Vaucrosson Trust alone, Kelly told the jury.

He added that a bank draft in the sum of $174,650 was made payable to the lawyer in 1991.

Vaucrosson, who managed the Bermuda end of Ball's estate for his English-based sister, faces nine charges of stealing more than $300,000 from the beneficiaries of the estate.

The lawyer is accused by the Crown, whose case is being spearheaded by British QC Mr. Michael Pert of using the money to pay off personal debts.

Yesterday, Kelly said the 1991 draft, whose purchaser was unknown, formed an integral part of an internal investigation at the bank.

He also told the court that one of the officers who processed the draft was former Bank of Bermuda executive Arnold Todd.

Prior to Kelly's testimony, Michel Colmet, the assistant financial controller at Vaucrosson's from 1988 to 1992, concluded his appearance on the stand by saying that a $40,000 debit of Ball's account was credited to the in-house account of lawyer Julian Hall, who was then working at Vaucrosson's.

Explaining that Vaucrosson lawyers would occasionally receive commissions for investing client money, Colmet added the funds from Ball's estate were applied against Hall's $500,000 debt to the firm.

Det. Con. Peter Morgan, one of the officers who conducted three subsequent searches of Vaucrosson's offices, later said the Police began their investigation of the lawyer on a complaint by the Bank of Bermuda.

He added that Vaucrosson "examined and removed some pages from the Amulion ledger'' before the Police confiscated the book during one of their searches.

Amulion, through which Vaucrosson is accused of funneling Ball's funds, is the name of his personal investment firm.

His trial, before acting Chief Justice Mrs. Justice Wade, continues this morning with Mr. Frank Phipps QC of Jamaica, Mr. Michael Scott and Ms Patricia Harvey appearing for the defence.