Rest shows up in discrepant accounting (6)
I believe the answer is:
catnap
'rest' is the definition.
(I've seen this before)
'up in discrepant accounting' is the wordplay.
'up' says the letters should be written in reverse (in down clue: letters go upwards).
'in' indicates the answer is hidden within the clue.
'pantac' can be found hidden inside 'discrepant accounting'.
'pantac' written backwards gives 'CATNAP'.
'shows' acts as a link.
(Other definitions for catnap that I've seen before include "little snooze" , "go out briefly" , "Forty winks (for moggy?)" , "Brief doze" , "Short sleep" .)