What does the cryptic crossword clue "County that's not so forthcoming to auditors (5)" mean?

The definition is "County". The wordplay uses a homophone (sounds like). sounds like “shier” (not so forthcoming). The answer is SHIRE.

County that's not so forthcoming to auditors (5)

Times Cryptic #28751 | 24 Down | 2023-11-03 flower