When the accounts are rolled forward, does the FAR get locked down so that the figures do not change?

When the accounts are rolled forward, does the FAR get locked down so that the figures do not change?

The previous year’s FAR is not locked down unless Finalise Accounts is selecetd in CCH Accounts Production. If Finalise Accounts is not selected, prior year entries cannot be made

In the the prior year in Accounts Production and  go into the FAR and make an entry dated in that year no warning appears. It also updates the opening cost and depreciation in the next year but it doesn’t update the nominal ledger in the next year. The opening cost and depreciation will not reconcile with the nominal balances in the next year.

In the current year in Accounts Production, go into the FAR and make an entry dated before the year start date a warming appears: This movement will affect earlier Accounting Periods. Are you sure?.