diff --git a/addons/l10n_fr_pos_cert/models/account_bank_statement.py b/addons/l10n_fr_pos_cert/models/account_bank_statement.py
index 31a2647db42..7d9abcd583c 100644
--- a/addons/l10n_fr_pos_cert/models/account_bank_statement.py
+++ b/addons/l10n_fr_pos_cert/models/account_bank_statement.py
@@ -10,8 +10,12 @@ class AccountBankStatement(models.Model):
 
     @api.ondelete(at_uninstall=True)
     def _unlink_except_created_by_pos(self):
-        for statement in self.filtered(lambda s: s.company_id._is_accounting_unalterable() and s.journal_id.pos_payment_method_ids):
-            raise UserError(_('You cannot modify anything on a bank statement (name: %s) that was created by point of sale operations.') % (statement.name,))
+        for statement in self:
+            if not statement.company_id._is_accounting_unalterable() or not statement.s.journal_id.pos_payment_method_ids:
+                continue
+            if statement.state != 'open':
+                raise UserError(_('You cannot modify anything on a bank statement (name: %s) that was created by point of sale operations.') % statement.name)
+        return super().unlink()
 
 
 class AccountBankStatementLine(models.Model):
@@ -19,5 +23,10 @@ class AccountBankStatementLine(models.Model):
 
     @api.ondelete(at_uninstall=True)
     def _unlink_except_created_by_pos(self):
-        for line in self.filtered(lambda s: s.company_id._is_accounting_unalterable() and s.journal_id.pos_payment_method_ids):
-            raise UserError(_('You cannot modify anything on a bank statement line (name: %s) that was created by point of sale operations.') % (line.name,))
+        for st_line in self:
+            statement = st_line.statement_id
+            if not statement.company_id._is_accounting_unalterable() or not statement.s.journal_id.pos_payment_method_ids:
+                continue
+            if statement.state != 'open':
+                raise UserError(_('You cannot modify anything on a bank statement (name: %s) that was created by point of sale operations.') % statement.name)
+        return super().unlink()