Financial officer has some hesitation about one location of speech (10)
I believe the answer is:
auditorium
'location of speech' is the definition.
(speeches might be performed in an auditorium)
'financial officer has some hesitation about one' is the wordplay.
'financial officer' becomes 'auditor' (someone who examines a business' finances).
'has' means one lot of letters go next to another.
'some hesitation' becomes 'um'.
'about' means one lot of letters go next to another.
'one' becomes 'i' (roman numeral).
'um' after 'i' is 'ium'.
'auditor' next to 'ium' is 'AUDITORIUM'.
(Other definitions for auditorium that I've seen before include "place for concertgoers" , "Space for listeners" , "Space for an audience" , "Main part of concert hall" , "Performance hall" .)