At least three accountants putting book-keeping chap in the picture (10)

Times Cryptic #28793 | 13 Down | 2023-12-22
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I haven't cracked this one yet — but the brilliant team at Times for the Times have:

CAS + CA (at least three accountants) around (putting in) ALAN with B inside (book-keeping chap) No question mark here, eh?

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