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Final settlement for an accountant? (3,2,9)

Ross

I believe the answer is:

day of reckoning

I'm a little stuck... Click here to teach me more about this clue!

'final settlement' is the definition.
Although both the answer and definition are singular nouns, I cannot see how one could define the other.

'for an accountant?' is the wordplay.
I cannot quite see how this works, but
an anagram of 'for' is 'ofr' which is located in the answer.
'an' could be 'i' (Roman numeral for one) and 'i' is found within the answer.
This may be the basis of the clue (or it may be nonsense).

Can you help me to learn more?

(Other definitions for day of reckoning that I've seen before include "When to pay for past" , "24 hours of audit?" , "Time to fulfil one's obligations" .)

I've seen this clue in The Daily Express.
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