The 2021 tax return was amended due to an increase in taxable income from the Employee Retention Credit (ERC) and an ERC Recievable asset account was booked to balance the debits and credits.

I still think it is better to amend the 2022 return to add in the changes to the beginning balance asset and retained earnings account so that the correct balance sheet balances will rolled forward to the 2023 tax return, but that's just my opinion.