An employee of accountancy firm Arthur Andersen was jailed for one year yesterday for taking bribes from the owner of an electricity shop. Cheung Chun-ming, 41, the firm's mail room supervisor, pleaded guilty in the District Court to 14 counts of accepting an advantage as an agent and three of using false instruments to deceive a principal. His solicitor, Joseph Tsang, told the court in mitigation his client committed the offence because of financial difficulties. Cheung admitted accepting rebates of $76,771 from Li Tack, of Tick Ming Electricity - which supplied the firm with light bulbs and fluorescent lamps - between March and October last year. The rebates accounted for 50 per cent of the invoice price. Judge Line ordered Cheung to repay $50,000 to Arthur Andersen but said he did not have to pay back all the money in view of the fact that he had to look after his wife and two young sons. He said he had imposed a lenient jail term because of Cheung's early guilty plea, clean record and hard-working character and because he accepted the mitigating circumstances. Li, 73, pleaded guilty to 12 counts of offering an advantage. Judge Line adjourned sentencing until December 7.