diff --git a/erpnext/accounts/doctype/chart_of_accounts_importer/chart_of_accounts_importer.js b/erpnext/accounts/doctype/chart_of_accounts_importer/chart_of_accounts_importer.js
index 1d8bb853083..b7200883124 100644
--- a/erpnext/accounts/doctype/chart_of_accounts_importer/chart_of_accounts_importer.js
+++ b/erpnext/accounts/doctype/chart_of_accounts_importer/chart_of_accounts_importer.js
@@ -110,18 +110,6 @@ frappe.ui.form.on("Chart of Accounts Importer", {
 				args: {
 					company: frm.doc.company,
 				},
-				callback: function (r) {
-					if (r.message === false) {
-						frm.set_value("company", "");
-						frappe.throw(
-							__(
-								"Transactions against the Company already exist! Chart of Accounts can only be imported for a Company with no transactions."
-							)
-						);
-					} else {
-						frm.trigger("refresh");
-					}
-				},
 			});
 		}
 	},
diff --git a/erpnext/accounts/doctype/chart_of_accounts_importer/chart_of_accounts_importer.py b/erpnext/accounts/doctype/chart_of_accounts_importer/chart_of_accounts_importer.py
index 7cd489edc62..08272da0542 100644
--- a/erpnext/accounts/doctype/chart_of_accounts_importer/chart_of_accounts_importer.py
+++ b/erpnext/accounts/doctype/chart_of_accounts_importer/chart_of_accounts_importer.py
@@ -70,7 +70,13 @@ def validate_company(company):
 		frappe.throw(msg, title=_("Wrong Company"))
 
 	if frappe.db.get_all("GL Entry", {"company": company}, "name", limit=1):
-		return False
+		frappe.throw(
+			_(
+				"Transactions against the Company already exist! Chart of Accounts can only be imported for a Company with no transactions."
+			)
+		)
+
+	validate_user_perms(company)
 
 
 @frappe.whitelist()
@@ -79,16 +85,22 @@ def import_coa(file_name, company):
 
 	# delete existing data for accounts
 	frappe.has_permission("Company", "write", company, throw=True)
-	unset_existing_data(company)
 
 	# create accounts
 	file_doc, extension = get_file(file_name)
+	validate_accounts(file_doc, extension)
 
 	if extension == "csv":
 		data = generate_data_from_csv(file_doc)
 	else:
 		data = generate_data_from_excel(file_doc, extension)
 
+	validate_columns(data)
+
+	validate_company(company)
+
+	unset_existing_data(company)
+
 	frappe.local.flags.ignore_root_company_validation = True
 	forest = build_forest(data)
 	create_charts(company, custom_chart=forest, from_coa_importer=True)
@@ -451,7 +463,6 @@ def get_mandatory_account_types():
 
 def unset_existing_data(company):
 	# remove accounts data from company
-
 	fieldnames = get_linked_fields("Account").get("Company", {}).get("fieldname", [])
 	linked = [{"fieldname": name} for name in fieldnames]
 	update_values = {d.get("fieldname"): "" for d in linked}
@@ -459,11 +470,32 @@ def unset_existing_data(company):
 	frappe.db.set_value("Company", company, update_values, update_values)
 
 	# remove accounts data from various doctypes
-	for doctype in ["Account", "Sales Taxes and Charges Template", "Purchase Taxes and Charges Template"]:
-		frappe.get_query(doctype, delete=True, filters={"company": company}, ignore_permissions=False).run()
+	for doctype in [
+		"Account",
+		"Sales Taxes and Charges Template",
+		"Purchase Taxes and Charges Template",
+		"Party Account",
+		"Mode of Payment Account",
+		"Tax Withholding Account",
+	]:
+		frappe.get_query(doctype, delete=True, filters={"company": company}).run()
 
-	for doctype in ["Party Account", "Mode of Payment Account", "Tax Withholding Account"]:
-		frappe.get_query(doctype, delete=True, filters={"company": company}, ignore_permissions=True).run()
+
+def validate_user_perms(company):
+	# User Permission Check for Account Deletion
+	company_accounts_count = frappe.get_query(
+		"Account", fields=[{"COUNT": "name"}], filters={"company": company}
+	).run()[0][0]
+	company_accounts_user_has_access_to = frappe.get_query(
+		"Account", fields=[{"COUNT": "name"}], filters={"company": company}, ignore_permissions=False
+	).run()[0][0]
+
+	if company_accounts_count != company_accounts_user_has_access_to:
+		frappe.throw(
+			_("Accounts cannot be removed, as user doesn't have access to all the accounts of {0}").format(
+				frappe.bold(company)
+			)
+		)
 
 
 def set_default_accounts(company):