A Samoan lawyer, who was formerly employed by the Development Bank of Samoa, Semi Samau, is facing 15 counts of theft as a servant and falsifying accounts worth 60,000 US dollars.
The prosecution has alleged the money was stolen within four years during the defendant's employment as a lawyer at the bank.
Mr Samau has been on trial since last week, with the prosecution witnesses to be heard this week.
He is denying the charges.
A New Zealand based Samoan lawyer, Simativa Perese, is representing the accused.