11 across
Holder,
accountant,
wears
pants
with
elasticated
top
(9)
Holder, accountant, wears pants with elasticated top (9)
hints
0
checks
0
hints
The definition is at the beginning of the clue.
How the clue works
The definition is Holder — a briefcase being something that holds papers. For the wordplay, take pants as BRIEFS, then pop accountant (CA) inside, and add E, the top (first letter) of elasticated, to get BRIEF+CA+S+E.