Hi Misha70
AccountRight 2021 does have a series of reports that showcase which user sign-on and also changes made to the journals. These reports are located in Reports>>Accounts>>Security and Audit report. The Journal Security showing changes to the journals (when a transaction has added, deleted, edited...), the Session Security Audit report showing users logged in and off times.
In your case, you mentioned opening balances of accounts, direct changes to the account opening balances are not tracked by the system and those reports. For example, if the user goes into the Accounts>>Accounts List and updates the opening balance of an account is not tracked. Although, if the change was done via a journal entry/transaction then you would have a record in that Journal Security Audit report.
You also referred to backups by MYOB, when the company file is stored in the cloud, MYOB does take regular backups of the company file should the worst happen. We do offer an online backup server retrieval process, which is a paid service (~$50 per backup*) where the AccountRight Live Owner can request a copy of one of those backups to be retrieved. Should this be required, you are welcome to send me a private message on this Forum with your product serial number, company file ID (Help>>About AccountRight) and the date you are needing to retain.
*Current at time of posting