Accountant with spirit rented vehicle (9)
I believe the answer is:
cabriolet
'vehicle' is the definition.
(I know that cabriolet is a type of wheeled vehicle)
'accountant with spirit rented' is the wordplay.
'accountant' becomes 'CA' (abbreviation for chartered accountant).
'with' means one lot of letters go next to another.
'spirit' becomes 'brio' (I've seen this in another clue).
'rented' becomes 'let' (I've seen this before).
'ca'+'brio'+'let'='CABRIOLET'
(Other definitions for cabriolet that I've seen before include "Soft-top car" , "Car - old horse-drawn carriage with a folding hood" , "Light two-wheeled carriage" , "convertible" , "Horse-drawn carriage with two seats and a folding hood" .)