Currently there is only a blanket option to allow clients to override the bank or transaction locks - as in they can go back as far as they want. Thus there is no protection given to the books for a finalised year of accounts. Whilst withholding the freedom of access in the current year (after a VAT return or bank reconciliation) gives rise to lots of requests to unlock the account/transaction and prevents clients from having the freedom to work outside office hours.
A better solution would be to allow the accountant to give the client the freedom to override the locks back to a given date - such as the last set of draft or finalised accounts / VAT quarter. Then the accountant could work in the knowledge that any finalised year or quarter is protected. Whilst also allowing the client the freedom to work on the current year /quarter without hinderence from the locks.