Professional Referees

Hello,

Can someone clarify the following point regarding professional referees?

At the very top, the form says a referee "must not be a relative, solicitor or agent of the applicant".
I thought this agent also refers to a legal representative, still, I have doubts about the suitability of my accountant to be my referee.

I wanted to know if my accountant can be a referee? Can he/she be considered an agent of the applicant for being the accountant of the applicant? If an accountant is considered agent this would rule him/her out?

Thanks,

Agent refers to immigration type advisor not accountant.