diff --git a/erpnext/stock/doctype/repost_item_valuation/repost_item_valuation.py b/erpnext/stock/doctype/repost_item_valuation/repost_item_valuation.py
index 14f5e548ecc..97027082843 100644
--- a/erpnext/stock/doctype/repost_item_valuation/repost_item_valuation.py
+++ b/erpnext/stock/doctype/repost_item_valuation/repost_item_valuation.py
@@ -5,7 +5,7 @@ import frappe
 from frappe import _
 from frappe.exceptions import QueryDeadlockError, QueryTimeoutError
 from frappe.model.document import Document
-from frappe.utils import cint, get_link_to_form, get_weekday, now, nowtime
+from frappe.utils import cint, get_link_to_form, get_weekday, getdate, now, nowtime
 from frappe.utils.user import get_users_with_role
 from rq.timeouts import JobTimeoutException
 
@@ -25,6 +25,21 @@ class RepostItemValuation(Document):
 		self.set_status(write=False)
 		self.reset_field_values()
 		self.set_company()
+		self.validate_accounts_freeze()
+
+	def validate_accounts_freeze(self):
+		acc_settings = frappe.db.get_value(
+			'Accounts Settings',
+			'Accounts Settings',
+			['acc_frozen_upto', 'frozen_accounts_modifier'],
+			as_dict=1
+		)
+		if not acc_settings.acc_frozen_upto:
+			return
+		if acc_settings.frozen_accounts_modifier and self.owner in get_users_with_role(acc_settings.frozen_accounts_modifier):
+			return
+		if getdate(self.posting_date) <= getdate(acc_settings.acc_frozen_upto):
+			frappe.throw(_("You cannot repost item valuation before {}").format(acc_settings.acc_frozen_upto))
 
 	def reset_field_values(self):
 		if self.based_on == "Transaction":
@@ -235,7 +250,7 @@ def _get_directly_dependent_vouchers(doc):
 def notify_error_to_stock_managers(doc, traceback):
 	recipients = get_users_with_role("Stock Manager")
 	if not recipients:
-		get_users_with_role("System Manager")
+		recipients = get_users_with_role("System Manager")
 
 	subject = _("Error while reposting item valuation")
 	message = (
diff --git a/erpnext/stock/doctype/repost_item_valuation/test_repost_item_valuation.py b/erpnext/stock/doctype/repost_item_valuation/test_repost_item_valuation.py
index edd2553d5d1..62ed035df95 100644
--- a/erpnext/stock/doctype/repost_item_valuation/test_repost_item_valuation.py
+++ b/erpnext/stock/doctype/repost_item_valuation/test_repost_item_valuation.py
@@ -272,3 +272,83 @@ class TestRepostItemValuation(FrappeTestCase, StockTestMixin):
 			[{"credit": 50, "debit": 0}],
 			gle_filters={"account": "Stock In Hand - TCP1"},
 		)
+<<<<<<< HEAD
+=======
+
+	def test_duplicate_ple_on_repost(self):
+		from erpnext.accounts import utils
+
+		# lower numbers to simplify test
+		orig_chunk_size = utils.GL_REPOSTING_CHUNK
+		utils.GL_REPOSTING_CHUNK = 2
+		self.addCleanup(setattr, utils, "GL_REPOSTING_CHUNK", orig_chunk_size)
+
+		rate = 100
+		item = self.make_item()
+		item.valuation_rate = 90
+		item.allow_negative_stock = 1
+		item.save()
+
+		company = "_Test Company with perpetual inventory"
+
+		# consume non-existing stock
+		sinv = create_sales_invoice(
+			company=company,
+			posting_date=today(),
+			debit_to="Debtors - TCP1",
+			income_account="Sales - TCP1",
+			expense_account="Cost of Goods Sold - TCP1",
+			warehouse="Stores - TCP1",
+			update_stock=1,
+			currency="INR",
+			item_code=item.name,
+			cost_center="Main - TCP1",
+			qty=1,
+			rate=rate,
+		)
+
+		# backdated receipt triggers repost
+		make_stock_entry(
+			item=item.name,
+			company=company,
+			qty=5,
+			rate=rate,
+			target="Stores - TCP1",
+			posting_date=add_to_date(today(), days=-1),
+		)
+
+		ple_entries = frappe.db.get_list(
+			"Payment Ledger Entry",
+			filters={"voucher_type": sinv.doctype, "voucher_no": sinv.name, "delinked": 0},
+		)
+
+		# assert successful deduplication on PLE
+		self.assertEqual(len(ple_entries), 1)
+
+		# outstanding should not be affected
+		sinv.reload()
+		self.assertEqual(sinv.outstanding_amount, 100)
+
+	def test_account_freeze_validation(self):
+		today = nowdate()
+
+		riv = frappe.get_doc(
+			doctype="Repost Item Valuation",
+			item_code="_Test Item",
+			warehouse="_Test Warehouse - _TC",
+			based_on="Item and Warehouse",
+			posting_date=today,
+			posting_time="00:01:00",
+		)
+		riv.flags.dont_run_in_test = True  # keep it queued
+
+		accounts_settings = frappe.get_doc("Accounts Settings")
+		accounts_settings.acc_frozen_upto = today
+		accounts_settings.frozen_accounts_modifier = ''
+		accounts_settings.save()
+
+		self.assertRaises(frappe.ValidationError, riv.save)
+
+		accounts_settings.acc_frozen_upto = ''
+		accounts_settings.save()
+>>>>>>> 61f05132db (feat: validate repost item valuation against accounts freeze date)