diff --git a/addons/account/i18n/account.pot b/addons/account/i18n/account.pot
index e37639c3c09..cef086a7d04 100644
--- a/addons/account/i18n/account.pot
+++ b/addons/account/i18n/account.pot
@@ -8061,6 +8061,22 @@ msgstr ""
 msgid "Line"
 msgstr ""
 
+#. module: account
+#. odoo-python
+#: code:addons/account/models/account_report.py:0
+#, python-format
+msgid "Line \"%s\" defines itself as its parent."
+msgstr ""
+
+#. module: account
+#. odoo-python
+#: code:addons/account/models/account_report.py:0
+#, python-format
+msgid ""
+"Line \"%s\" defines line \"%s\" as its parent, but appears before it in the "
+"report. The parent must always come first."
+msgstr ""
+
 #. module: account
 #: model:ir.model.fields,field_description:account.field_account_report__line_ids
 msgid "Lines"
diff --git a/addons/account/models/account_report.py b/addons/account/models/account_report.py
index 98ce6c04b71..e951f5e6fcf 100644
--- a/addons/account/models/account_report.py
+++ b/addons/account/models/account_report.py
@@ -143,6 +143,16 @@ class AccountReport(models.Model):
             if report.root_report_id.root_report_id:
                 raise ValidationError(_("Only a report without a root report of its own can be selected as root report."))
 
+    @api.constrains('line_ids')
+    def _validate_parent_sequence(self):
+        previous_lines = self.env['account.report.line']
+        for line in self.line_ids:
+            if line.parent_id and line.parent_id not in previous_lines:
+                raise ValidationError(
+                    _('Line "%s" defines line "%s" as its parent, but appears before it in the report. '
+                      'The parent must always come first.', line.name, line.parent_id.name))
+            previous_lines |= line
+
     @api.onchange('availability_condition')
     def _onchange_availability_condition(self):
         if self.availability_condition != 'country':
@@ -286,6 +296,11 @@ class AccountReportLine(models.Model):
                     expression.report_line_id.display_name,
                 ))
 
+    @api.constrains('parent_id')
+    def _check_parent_line(self):
+        for line in self.filtered(lambda x: x.parent_id == x):
+            raise ValidationError(_('Line "%s" defines itself as its parent.', line.name))
+
     def _copy_hierarchy(self, copied_report, parent=None, code_mapping=None):
         ''' Copy the whole hierarchy from this line by copying each line children recursively and adapting the
         formulas with the new copied codes.