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Asking again please to finish the above,
27Ac ... but its a lift to the Americans, (8) ? ? e ? a v ?
26Dn Just a quarter of some to square accurately (4) a ? ? ?
27Dn oval & out (4) O ? t ?

27 elevator

I have seen 27d answered as exit (out)
but the parsing is obscure

Thanks , I'll go with that Any idea what 26dn is ,
also stuck with 21ac/4dn
Helmut's seemingly got such safeguards at the work place ,(4,4) H ? r ? ? a ? s ,please

& = and (Latin "et")
xi (oval cricket team)
out = anagram of etxi= exit

hard hats ?

hard hats = helmets (sounds like helmuts)