An accountant accused of defrauding his clients of millions to fund his gambling habit was filmed singing a song with Sportsbet CEO Barni Evans at a nightclub.

Ben Carter, 36, is accused of defrauding his eight clients of $26million via his accountancy firm, Carters Tax Advisory.

He has been charged with dishonestly obtaining a financial advantage by deception, knowingly dealing with proceeds of crime and possessing a few grams of cocaine. 

The high-profile accountant, who is behind bars on remand, has placed blame on his relationship with Sportsbet in his defence.

He claims that the gambling giant were aware of his self-confessed gambling addiction and courted him to spend tens of millions through the company. 

Accountant Ben Carter (pictured left), 36, is seen partying with Sportsbet CEO, Barni Evans (right), in August of last year

It comes as footage emerged of Carter briefly brushing shoudlers with Sportsbet chief executive, Barni Evans, at a Darwin nightclub, in August 2022.

The gambling company had flown Carter up to the Top End for the 2022 Darwin Cup, according to The Sydney Morning Herald. 

Carter and Mr Evans are seen with their arms around each other as they dance and sing to Daft Punk’s hit ‘One More Time’ in the video.

The pair sing along to a song for a few seconds with a source close to Sportsbet, who asked to remain anonymous, saying the interaction was only brief. 

‘This was a very brief interaction, similar to hundreds of others during the week,’ the source said.

Daily Mail Australia contacted Sportsbet and and Mr Evans for comment. 

Court documents allege the Carter placed $70 million in bets between August 2021 and January 2023.

It’s also alleged that he sent Sportsbet nearly $4.5 million between April 2021 and October 2021 via 2440 deposits. 

Carter says in his defence that he was running into financial trouble as he was losing tens of millions on bets made through the gambling company. 

His points to evidence that Sportsbet conducted at least two reviews of his finances in October 2021 and June 2022. 

This involved assessments of his bank statements, payslips and property records, according to court documents.

Carter argues that these reviews showed he did not have the money to continue funding his addiction through Sportsbet. 

He alleges that Sportsbet cosied up to him despite his financial woes through perks and inducements such as free flights across Australia, free accomodation, NRL grand final tickets and Melbourne Cup tickets.

Carter (pictured left with partner Amy Steele, 25) has been charged with defrauding his clients of $26million and is being held in custody. Steele has also been charged with recklessly dealing with the proceeds of crime

Carter was arrested by the NSW Police anti-bikie squad Raptor last month over allegations of defrauding eight clients of $26million.

These clients included small businesses and brewery Drink West, which is owned by Penrith Panthers star Nathan Cleary and UFC fighters Tai ‘Bam Bam’ Tuivasa and Tyson Pedro. 

His defence lawyer, Nick Hanna, alleges the amount was only $6million, not $26million and that the rest of the money came from Sportsbet, who were matching his bets, or bonuses.

Carter’s defence team also told the court that his client was broke and suing Sportsbet over the matter in a civil trial.

Sportsbet has denied the allegations and is intending to mount a defence. 

Carter’s partner, Amy Steele, 25, has also been arrested and charged with recklessly dealing with the proceeds of crime.

Police claim she deliberately concealed Carter’s fraudulent activities. She was released on bail as she was pregnant at the time.

Carter will face court again in September. It’s expected he will apply for bail before the court date.