Import Transactions does not update any balances for subsequent years. The purpose of this function is to populate historical years with transaction detail for reports and drill-down. It is presumed that the balances for the current year are already correct, and if import transactions updated balances then this would actually cause problems in the current year - which is more serious than a mismatch in a historical year.

If the problem is in financial statements, perhaps all that is needed is to use a different code.

I suspect what happened is that the client opened the year 2011 before 2009 was fully audited. This actually is incorrect procedure. The proper procedure is to wait for 2009 to be fully audited before opening 2011.