| CAUTIOUSLY | On one's guard, as accountant from Utah promises to pay for empty place (10) |
| CAUTIOUS | Aware of accountant from Utah with debts (8) |
| MACINTOSH | Ewen - ------ , starred as accountant Keith Bishop in The Office (9) |
| MIDDLEWEST | Mean to accompany film star Mae from Utah to Kentucky? (6,4) |
| FREEBASING | Taking Charlie to empty place for washing gear primarily |
| UNTENANTED | Empty place south of Muswell Hill, say ___ used, vacated housing (10) |
| ATEMPO | Say to the Post Office what was said to the Guards as fast as before (1,5) |
| BEWARE | Has to be on one's guard, conscious of the risk factor (6) |
| WARY | On one's guard against hostilities close to enemy (4) |
| CANDIDACY | Accountant from American city admits did feel centre of attraction looking for new seat perhaps (9) |
| VOLCANIC | Hot stuff returns most of the love to accountant from Ulster college (8) |
| GOLDENDELICIOUS | Historic food store in German city initially promises to pay for fruit (6,9) |
| ACRIMONIOUS | Macron, drunk around one, promises to pay for bitter (11) |
| WAGGERY | On one's guard about egg flung in mischievous jesting (7) |
| ETUDE | Turns up, writer from Utah gets to finish romance, a short composition for The Player (5) |
| LYCEUM | Empty place beside church opens for Unitarian ministers famous for teaching philosophy (6) |
| CASHCOW | Accountant from college taken in by presentation that's a money-spinner for those dealing in stock presumably (4,3) |
| SCABIOUS | Unpopular worker promises to pay for plant (8) |
| FACET | Flippant cashier promises to pay for small plane (5) |
| ODIOUS | After being overdrawn, promises to pay for offensive |