The COA should be visible, so existing db won't crash. Indeed, it is used in the Selection field of the config settings. As the field does not exist, the users get an error. We instead don't let a user apply the Syscohada template to a company that does not already have the COA. opw-3893013 opw-3891587 opw-3891028 closes odoo/odoo#163350 Signed-off-by: Brice Bartoletti (bib) <bib@odoo.com>