QB Issue Resolution:

First, your post is tagged Online, there is no accountants copy for online as the accountant works simultaneous with other users on single set of books.

So if you mean a desktop accountants copy, every change you make, even change spelling, is a change and your changes are not limited to any type or method.  Your client could contact you to change a check number and you fo, that change is part of the change import file

Resolution for Issue 'Can i change an expense item GL account in a bill or a check in an accountants copy and have those changes import back to the client copy or do they have to be a JE' available: Yes (Solved).
Source: Intuit Community forum.

Can i change an expense item GL account in a bill or a check in an accountants copy and have those changes import back to the client copy or do they have to be a JE: this issue or error code is a known issue in Quickbooks Online (QBO) and/or Quickbooks. Support for this issue is available either by self-service or paid support options. Experts are available to resolve your Quickbooks issue to ensure minimal downtime and continue running your business. First try to resolve the issue yourself by looking for a resolution described below. If it is a complex issue or you are unable to solve the issue, you may contact us by clicking here or by using other support options.

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