Former National Finance director Trevor Allan Ludlow has failed a second time to get bail before he appeals against his prison sentence.
Ludlow was convicted last year of six charges of theft by a person in a special relationship and one of false accounting in a case brought by the Serious Fraud Office.
He was sentenced by an Auckland District Court judge to five years and seven months in jail.
After pleading guilty to eight further charges brought by the Financial Markets Authority, Ludlow had an extra nine months added to his sentence by a High Court judge.
But Ludlow is now appealing his sentences in both courts as well as the convictions made by the District Court.