SAP Message ACE109 - Only two fiscal years can be opened for postings

Diagnosis
You want to enter year &V1& as the last completed fiscal year in theAccrual Engine.
The current fiscal year is &v2&.
The difference between the two years cannot exceed two years. Accrualpostings are only allowed in these two years.

System Response
Processing cannot be continued.

Procedure
Choose a relevant year as the last completed fiscal year.