Line chartered accountant has drawn up, showing capital (5)
I believe the answer is:
accra
'capital' is the definition.
(capital of Ghana)
'line chartered accountant has drawn up' is the wordplay.
'line' becomes 'arc' (arc is a kind of line).
'chartered accountant has' becomes 'ca' (I am not sure about this - if you are sure you should give a lot more credence to this answer).
'drawn up' shows that the letters should be reversed in order.
'arc'+'ca'='arcca'
'arcca' reversed gives 'ACCRA'.
'showing' acts as a link.
Can you help me to learn more?
(Other definitions for accra that I've seen before include "West African capital" , "Ghanaian city" , "Ghanaian capital" , "foreign capital" , "Main city of Ghana" .)