In 2021, 2 member equity accounts were not classified correctly to close at year end.  As a result, the trial balance was off in 2022 but the accountant never caught this and corrected it when the income taxes were being done in 2022.

Now the current accountant wants me to adjust the retained earnings balance to the actual amount it should have been but I do not know how to make that adjustment.  Can this be done as of 12/31/22 so that my 2023 numbers will be correct?