In the UK we dont have such fiscal laws and as such a flexible system is always preferred. at the end of the day - its upto the company who implements the system to install the extra module and allow the deletion of such records and/or allow end users full access to delete these.
If you dont want to allow deletion of account_moves then I believe this is very simple to implement and as such you will only be able to cancel the moves and not delete.
In the UK we dont have such fiscal laws and as such a flexible system is always preferred. at the end of the day - its upto the company who implements the system to install the extra module and allow the deletion of such records and/or allow end users full access to delete these.
If you dont want to allow deletion of account_moves then I believe this is very simple to implement and as such you will only be able to cancel the moves and not delete.