Will Universities in clearing accept 72 UCAS points

Will any university accept 72 UCAS points. In the clearing process will Universities accept 72 UCAS points computer science or accounting degrees.

I am willing to take a foundation year if it means i get into University.

Some will, as long as you're not fussy. For example, London Met have these two relevant courses for which the standard entry requirement (even ignoring Clearing) is just 32 UCAS points:
Computer Science (including foundation year) BSc (Hons)
Accounting and Finance (including foundation year) BA (Hons)
Personally, I'd worry a little about a university / course with such low expectations.

I forgot to mention I am not over 21. Will Such Universities still consider me knowing I just received my results as I call them on results day.

And - you do need to work out which subject you want to study, and why, before Clearing.

I am firm about computer science but also open to accountingty

I have completed my UCAS application and received offers. Firm choice ABB from Edinburough, second choice 112 UCAS points from Liverpool Hope. I don't think I am going to achive those grades I am highy likely to achieve BCE therefore I am looking for backups just in case,

I'm not sure why you think your age would be relevant. Also, pretty much everyone calling them will have just received their results.
Have you completed a UCAS application for this year? Did you receive any offers, and you're just preparing in case you don't get the results you want?
Or did you not receive any offers? If so, you could apply for a further choice now via UCAS Extra (rather than waiting for Clearing).
Or have you not applied at all yet? If not, why not?

Subjects for BCE?

E in Maths.
You will need to think about resitting your A levels if you get this as a result - because you will really struggle on any degree in either CS or Accountancy with Maths at that level.

I have completed my UCAS application and received offers. Firm choice ABB from Edinburough, second choice 112 UCAS points from Liverpool Hope. I don't think I am going to achive those grades I am highy likely to achieve BCE therefore I am looking for backups just in case.