To meet this need, your favorite software now supports “freezing” (or closing) of accounts for a given accounting period. Go to Accounting->Accounting Periods and click the “Close Accounting Period” which will lock all transactions of that period. No one (even community admins) will be able to make any changes to the transactions once the accounting period is closed. You have to make a special request to Support team to “unfreeze” an accounting period.
This provides an inherent safety net ensuring no changes to the accounts once they are approved in AGM by the general body.