Management consultant Brian Chapman, 55, of Binniehill Road, Cumbernauld, was said to be struggling to maintain payments towards his mortgage and 12 credit cards at the time of the alleged con.
He was earning a gross annual salary of more than £100,000 but was £90,000 in debt and lost an average of £330 a month gambling, the Old Bailey heard.
Chapman, who worked at KPMG's Canary Wharf office, in London, is accused of having double-, or even triple-claimed, the same items including flights, hotels and mobile phone bills. Giving evidence, he denied making any false claims, and insisted his finances were 'manageable'. He also had a £500,000 pension pot, the court heard.
But after a week-long trial the jury failed to reach a verdict on the single charge of fraud and the prosecution is now considering a retrial.
Chapman denies fraud.