Across:
1 Old money (French FRANC-) from Oriental (east = -E) (FRANCE) country (FRANCE),
4 Government’s (Governments = CABINETS) accommodation (CABIN-) for foreign visitors (ETs = -ETS) (CABINETS),
9 Criminal (= anagram indicator) rents (rents = SENTR-) yard (-Y) (SENTRY) from guard (SENTRY),
10 Vindication (APOLOGIA) for a (A-) flower (flower/river Po = -PO-) on part of the tree (-LOG-) leads to internal analysis (leads to ‘internal analysis’ = -IA) (APOLOGIA),
12 Boyfriend (INAMORATO) reviews all (= reverse all indicator) good books (Old Testament = OT = -TO) from key (music key -A-) Italian (Roman = -NAMOR-) institute (I-) (INAMORATO),
13 Really big (OBESE) Fords removed from bed of roses (‘Fords’ removed from ‘bed of roses’ = beose = OBESE),
14 Off Galway (ATLANTIC) and Limerick, for instance (CITY) (ATLANTIC CITY), a tourist destination for the American risk takers (ATLANTIC CITY),
18 Acts the maggot perhaps (IMPERSONATES) with one (I-) husband and wife (mates = -M-ATES) over individual (-PERSON-) (IMPERSONATES),
21 Part of Malaga invokes (part of ‘Malaga invokes’ = AGAIN) another time (AGAIN),
22 Polish (polish = -SHINE) satellite (MOON-) from the start (= position indicator) (MOONSHINE), provides the spirit in rural areas of America (MOONSHINE),
24 Pass (OVERTAKE) first variety (first ‘variety’ = -V-) submerged in problematic (= anagram indicator) oak tree (oak tree = O-ERTAKE) (OVERTAKE),
25 One (I-) doing (doing = -NDIGO) work (= anagram indicator) (INDIGO) for Violet (INDIGO),
26 One of the codes of practice (STANDARD) for bear (bear/tolerate = STAND-) on a (-A-) road (-RD) (STANDARD),
27 Put in the picture (FRAMED) and farmed (farmed = FRAMED) out (= anagram indicator).
Down:
1 Fast, vile (fast, vile = FESTIVAL) criminal (= anagram indicator) in Fiesta (fiesta = FESTIVAL),
2 Woman (ANN-) from university (-U-) is a partner in crime (-ALLY) (ANNUALLY) when Christmas approaches, for instance (ANNUALLY),
3 Transport (CAR-) gets green light (-GO) (CARGO) coming off ship (CARGO),
5 What the swinger is capable of (APPROACH SHOT) to get to grips with (APPROACH) the drink (SHOT) (APPROACH SHOT),
6 Telling (ILL-G-TEN) off (= anagram indicator) includes good books (Old Testament = -OT-) (ILL-GOTTEN) acquired dishonestly (ILL-GOTTEN),
7 English (E-) lawyer (Attorney General = -AG-) from the foreign (the = -LE-) school (-S) (EAGLES) of high flyers (EAGLES),
8 Ocean liner (SEABED) found at the bottom of the Mediterranean (SEABED),
11 Taoiseach perhaps (CABINET MAKER) is responsible for 4 across (CABINETMAKER is responsible for ‘cabinets’),
15 Proposed (NOMINATED) to Mina (-MINA-) in message (NO-TE-) from Dublin (-D) (NOMINATED),
16 Philosophical type (STOICISM) rewrites (= anagram indicator) sitcoms (sitcoms = STO-CISM) about India (-I-) (STOICISM),
17 American (A-) editor’s (editors = -STEROID) (ASTEROID) novel (= anagram indicator) of psyche, for one, is out of this world and potentially earth-shattering (‘psyche’ is a massive ASTEROID),
19 Tweet from stateswomen (‘tweet’ from ‘stateswomen’ = sasomn = MASONS) or those from secret fraternity (MASONS),
20 Americans dismiss sin (‘Americans’ dismiss ‘sin’ = amerca = CAMERA) of film producer? (CAMERA),
23 Part of the garrison – a regiment (part of the ‘garrison – a regiment’ = SONAR) tracking subs (SONAR).