1.   He started work as a trainee accountant.

2.   After obtaining a B.A. degree in Accountancy from Glasgow College of Technology, Anne Raitt joined British Aerospace in Hull as a trainee accountant for one year.

3.   FIVE people were being questioned by police yesterday in connection with the murder of trainee accountant Martin Jacks.

4.   Chris Chapman, a trainee accountant with Cleveland County Council, handed the cheque to branch secretary Marie Beedle.