When running accounts from the Accounts Preparation menu option, an error message may be displayed which can be caused by a corruption in the Microsoft Word document file.  This message may be displayed: "Back-Substitution must have failed, as at least one '[' remains in the accounts".  Re-load the Proforma and then Save it. (To ensure that a new 'Link' file is produced.) Then press the 'Merge' button again."


There are a few things that should be reviewed; as these are known issues which will cause the above error message.


In the event you have not many any changes to the accounts format document itself, the error may be caused by one of the following settings within Microsoft Word: 

  • Within Microsoft Word, Word Options, Advanced, under the ‘Cut, copy, and paste’ section ensure ‘Use smart cut and paste’ is unticked.
  • Within Microsoft Word, Word Options, Display, under the ‘Always show these formatting marks on the screen’ section ensure ‘Hidden text’ is ticked.


In the event you may have made changes to the accounts format document itself, check these issues which appear to cause the error:

  • Check that no new paragraphs have been added with no text (just blank space).
  • Check to see if there are any page breaks in any schedules included in the accounts (RTF files in the accounts folder for this client).
  • Have any new Microsoft Word bookmarks been added to the document or amended? It can become necessary to replace these if they cause a problem.  If a bookmark is left highlighted after running the accounts, try deleting the bookmark and replacing it again.
  • Have any transactions been added where the narrative or transaction detail includes square brackets '[' or']'.
  • The document file may be corrupt or a recently added/amended single line may cause an issue.


If the above suggestions do not resolve the issue, check all items within our Accounts Troubleshooting document.


In the event you still have a back-substitution error, please email us a backup of the accounts folder.  Instructions can be found here, describing how to create a backup of your current accounts for support purposes.