On the currency tab, enable a currency bucket for that prior period balance.

Add a rule to the Rules tab.

Select a format with the Variance Analysis reconciliation method for the profile.

Create a calculated attribute to compare the prior period balance to the current period balance and add it to the profile.

currency buckets

account ids

organizational units

formats

The status reverts to Pending.

The import fails.

The status reverts to Open with Preparer.

The status is unchanged but a notification is sent to the related users.