Cryptic crossword clue
They hear and sum up all the accounts 8

The most common and most likely answer to this crossword clue is the 8 letter word AUDITORS

I've seen this crossword clue in The Daily Telegraph
A
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T
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S

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The cryptic/wordplay part
In cryptic crossword there's often an wordplay/cryptic part as well.
This part involves a more complex hint, such as an anagram, homophone, hidden word, etc.
Sadly, We don't have an explanation for this specific crossword clue yet.

What does AUDITORS mean?

AUDITORS noun
  1. One who audits bookkeeping accounts.
  2. In many jurisdictions, an elected or appointed public official in charge of the public accounts; a comptroller.
  3. One who audits an academic course; who attends the lectures but does not earn academic credit.
  4. One who listens, typically as a member of an audience.
  5. One trained to perform spiritual guidance procedures.

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