Accounts - Ability to lock history from previous financial year backward
Offer option to lock last and previous year's data to prevent unintentional corruption of "good data".
Users would then have to slow down and take a great deal of care if changes to last and previous year's accounts is actually required.

Thanks for the responses to my last update, team. Based on this we'll shift this idea to delivered.
As previously shared - You can set lock dates that'll stop changes being made to transactions during a past period. Just as an alternative, if you'd like to keep a record of reports at a point in time you could also look to Publish reports in Xero. 🙂
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Robert Dickinson commented
c/o Kelly M: Lock dates [ https://central.xero.com/s/article/Set-up-and-work-with-lock-dates ] is sufficient; albeit a "wrapper" around that of "lock history from last FY backwards" would be marginally more elegant. Thanks Kelly !!
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Robert Dickinson commented
"slow down" not "slow taken" /// typing too fast ... haha