I think there is a bit of confusion between accounting and technical requirements. If I wrote my accounting manually on paper I would be required not to modify without tracking my written entries. Openerp allows me - to avoid any modification/cancellation made in a journal (by default) - to cancel or modify an entry by installing the account_cancel module and by checking the option for the journals I want to enable. By canceling an entry I turn a posted entry into a non-posted entry: if I do so within the legal terms of posting or auditing I don't see any sense in giving an accounting evidence of the change (e.g. in the case I wrongly duplicated an invoice or wrote some non-sense). I guess no auditor in Gemany nor in France nor in Italy would lose time on tracking nonsensical bookings. An IT auditor would instead be interested in finding out some fraudolent use of that functionality. In turn if I wanted to track any of the entries of my accounting people in real-time I won't allow for those journals the cancel functionality. The only problem I honestly see in openerp is that it doesn't allow me to record a credit note in the same journal I used to post the invoice I want to adjust. Anyway I don't see any 1.4 point in the german document you attached: could you please specify the article or report the german proposition to help my understanding? Ciao Marco 2011/11/2 Ferdinand @ Camptocamp