| PUKKA | Perfectly constructed contract, according to auditor (5) |
| BREAD | Money could be multiplied according to auditor (5) |
| BOARD | Executive group should be drilled according to auditor (5) |
| BUILD | Institute should be charged according to auditor (5) |
| CACHE | Store giving money to auditor (5) |
| FREES | Delivers material to auditor |
| RIGHT | Legal office given to auditor |
| SAILS | Leaves harbour events during Boxing Week to auditors (5) |
| BOUGH | Branch to yield to auditors |
| TRADE | Business, be it getting sold to auditors |
| BHANG | Indian leaves preparation of report to auditors |
| SPOTCHECK | Random examination backed excellent European, according to auditor (4,5) |
| GUESSED | ? Company, according to auditor, speculated (7) |
| JUDO | Sport owed money, according to auditor (4) |
| RUMPSTEAK | Behind on investment according to auditor delivering cut |
| TAVERNA | Eatery's tax returns, according to auditor, professional? (7) |
| TRUSSED | Credit, according to auditor, is tied up (7) |
| DRYBATTERY | Director extremely wise, according to auditors, to limit striker's power base |
| INCOMMODE | Inconvenience of salary yet to be paid to auditor |
| SPELLCHECKER | Useful device brings magic formula to auditor (12) |
