Renaming GL Account number.

Why will this be an issue for audit? When you have all the G/L accounts in G/L account table and G/L entry table and all other subsidiary table in sync, I don't see any issues and this is absolutely acceptable as per GAP (General accounting principle), there are thousands of CPA's using NAV and if this were to be an issue no one would be using NAV throughout the world.

If you need a control add a code on OnModify or OnRename trigger of G/L account card saying 'Modification not allowed' or 'Rename not allowed'.

One of the questions which never grows old. And most of the answers are already given in this post:

As to this being according to accounting standards or an issue for the audit, then that's always an issue. Which is why ALL CHANGES to the chart of accounts always should be done by accounting professionals. NOT it professionals.

The practice of changing a G/L account by renumbering is often done when a company decides to reorganize they chart of account. A reason for doing this could bound to changes in local legislation/government requirements, a merger with or acquisition by a different company, or simply by recommendation by their auditor or finance department.

Did you ask your auditor?