A manager at a Manhattan auditing firm passed a USB drive to other managers that was supposed to contain client records – but when they opened it they found child porn.

The flash drive that Vadym Byelik, 41, gave to other top managers at Ernst & Young in Times Square contained images of “young male children engaged in sexual encounters with adult women,” police sources said.

Byelik was arrested Tuesday at his workplace at 5 Times Square for promoting the sexual performance of a child, the sources said. Investigators also allegedly found hundreds of images of child pornography on his laptop.

The company issued a statement Wednesday.

“Vadym Byelik is no longer an employee,” the statement reads. “His alleged conduct is inconsistent with our code of conduct and our values. We are fully cooperating with the authorities.”