Ha, ha! I would think you could totally
get a lot of mileage out of an accountant NPC in that, say, the king is going to send a band of mercenaries out on a quest, but he sends the royal accountant along to make sure the mercenaries stay within the royal budget. If they don't, they forfeit their lives! And so the mercenaries are going to be trying everything they can to keep the accountant in the dark and distract him from the real action -- kind of like the troops during the Vietnam War when the press correspondents wanted to tag along and watch.