A universal change -- do it right for accountant (7)
I believe the answer is:
auditor
'accountant' is the definition.
(auditor is a kind of accountant)
'a universal change do it right' is the wordplay.
'universal' becomes 'u'.
'change' indicates anagramming the letters.
'right' becomes 'r' (common abbreviation).
'do'+'it'='doit'
'doit' anagrammed gives 'dito'.
'a'+'u'+'dito'+'r'='AUDITOR'
'for' is the link.
(Other definitions for auditor that I've seen before include "Person who listens" , "Account inspector" , "one goes over watchfully" , "Money expert" , "Accountant - listener" .)