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Evenin' all.

Record held by one accountant for wool supplier = alpaca.

Record=LP. If 'held' by 'one accountant' that's AlpCA. Which leaves an A unaccounted (hah!) for.

Have I gone at this the wrong way?

A CA = a chartered accountant
plus A LP

Thanks. I did consider that but these clues usually have every letter covered meaning it should begin "A record held...".

Or maybe I'm in a picky mood tonight.

I agree pooksahib - the setter should have put another a

the clue doesn't say a record,just record. So I think it is LP inside A(one) ACA(Associate of the Institute of Charetered Accountants-aca is the accepted abbrev.). A bit nit picking perhaps, but hey, I'm that sort of guy.

that's brilliant terry as was