A Tauranga accountant who siphoned more than $100,000 from her adult son's trust account has been sentenced to 11 months home detention and 150 hours community work.

Lynette Anne Allan, 60s, who earlier pleaded guilty to four counts of theft by a person in a special relationship has also been ordered to pay $17,320 reparation.

She was sentenced in Tauranga District Court today.

Allan had earlier repaid $96, 000 of the money she siphoned off. The offences occurred between 2003 and 2012.

Allan's son suffered a permanent brain injury in a motor vehicle accident as a teenager and lives in a rehabilitation centre in Auckland.

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