diff --git a/addons/account/models/account_account.py b/addons/account/models/account_account.py
index 01dac4ee6a7..a967fc334df 100644
--- a/addons/account/models/account_account.py
+++ b/addons/account/models/account_account.py
@@ -575,6 +575,16 @@ class AccountAccount(models.Model):
                 _('You cannot remove/deactivate the account %s which is set on a customer or vendor.', account_name)
             )
 
+    @api.ondelete(at_uninstall=False)
+    def _unlink_except_linked_to_fiscal_position(self):
+        if self.env['account.fiscal.position.account'].search(['|', ('account_src_id', 'in', self.ids), ('account_dest_id', 'in', self.ids)], limit=1):
+            raise UserError(_('You cannot remove/deactivate the accounts "%s" which are set on the account mapping of a fiscal position.', ', '.join(f"{a.code} - {a.name}" for a in self)))
+
+    @api.ondelete(at_uninstall=False)
+    def _unlink_except_linked_to_tax_repartition_line(self):
+        if self.env['account.tax.repartition.line'].search([('account_id', 'in', self.ids)], limit=1):
+            raise UserError(_('You cannot remove/deactivate the accounts "%s" which are set on a tax repartition line.', ', '.join(f"{a.code} - {a.name}" for a in self)))
+
     def action_read_account(self):
         self.ensure_one()
         return {
diff --git a/addons/account/views/account_move_views.xml b/addons/account/views/account_move_views.xml
index 401e519d65b..bc68df556e1 100644
--- a/addons/account/views/account_move_views.xml
+++ b/addons/account/views/account_move_views.xml
@@ -273,7 +273,6 @@
             <field name="arch" type="xml">
                 <field name="account_id" position="attributes">
                     <attribute name="optional">hide</attribute>
-                    <attribute name="readonly">1</attribute>
                 </field>
                 <field name="balance" position="attributes"><attribute name="optional">show</attribute></field>
                 <field name="balance" position="after">