Green’s Dictionary of Slang

accommodation man n.

(UK Und.) one who is paid to give false evidence.

[UK]‘T.B. Junr’ Pettyfogger Dramatized 107: Accommodation Men, are men who have failed in the world, yet preserve an external credit; ready to accept and indorse Bills; to become Bail, and justify to any amount, and give evidence; in short, to do anything the Pettyfogger requires.