Possible Clues:

• Large flightless bird
• Bag up very cautious bird
• Winger very cautious on short pitch
• Not so fly that accountants have to be so suspicious
• That bird makes the accountants so very cautious
• Are accountants so cautious with a bird?
• Are accountants so cautious of such big birds as this?
• Being a fool in company and cautious, I don't fly
• The accountant is so cautious with the big bird
• The accountant is so cautious about getting the bird