Chartered accountant imbibing hot drink (3)
I believe the answer is:
cha
'drink' is the definition.
(cha can mean tea)
'chartered accountant imbibing hot' is the wordplay.
'chartered accountant' becomes 'CA' (abbreviation for chartered accountant).
'imbibing' indicates putting letters inside (imbibe can mean to drink or absorb).
'hot' becomes 'h' (abbreviation eg on taps).
'ca' enclosing 'h' is 'CHA'.
(Other definitions for cha that I've seen before include "Rosie Lee (slang)" , "Tea (informal)" , "drink" , "Tea (colloq.)" , "Tea (colloquial)" .)