Smart fellow the French take into account (4)
I believe the answer is:
alec
'smart fellow' is the definition.
The definition suggests a singular noun which matches the answer.
'the french take into account' is the wordplay.
I cannot quite understand how this works, but
'the french' could be 'le' ('the' in French) and 'le' is found within the answer.
'account' could be 'ac' (abbreviation for account) and 'ac' is located in the remaining letters.
No letters remain.
This explanation may well be incorrect...
Can you help me to learn more?
(Other definitions for alec that I've seen before include "Smart ..., he thinks he knows everything" , "A smart . . . . is a know-all in lace" , "Smart chap" , "Sir - Douglas-Home, former PM" , "Boy's name (a smart one?)" .)