If the account has not been used then it will be possible to change the currency and some considerations are:
The record to be changed will need to be removed from any analysis records in which it appears.
It will be necessary to change the P&L Year End code to match the new currency where appropriate.
Redundant analysis codes may need to be flagged as Inactive.
If the account has been used then it will be necessary to set up another account of the required currency and some considerations are:
Transactions may need to be reversed from the account and then re-posted to the new account.
The record to be changed will need to be removed from any analysis records in which it appears and these set as Inactive if necessary.
The unwanted record should be flagged as Inactive to prevent accidental use.