you need to carryover balances for your new year.  If payments made on these receivables or payables you have to record them.  Your TB and that of that accountant will not match at this fiscal y/e.  These must match otherwise you are out of CRA compliance. 

In your new Sage data file, when you set up the bank reconciliation you are given the opportunity to add deposits and withdrawals from prior periods. This does not affect your sales or expenses. You will need a complete list of all items not previously reconciled.

More specifically, from your December 2021 bank reconciliation you will need the report showing outstanding transactions. Using this information when you start to setup reconciliations in the new 2022 data you will click on the box to Add Prior Outstanding... This appears near the bottom of the first window after entering the bank account to be reconciled. It only appears on the window for a first time reconciliation set up. If this is not done you will probably have a discrepancy which should be Zero. Any other amount highlights a concern which needs to be corrected.

If this was not done I would suggest starting over with the January 2022 reconciliation set up.