Accounting users can now work without mandatory bank statements, while still creating and assigning statements when they need control checks. Statements can include end dates, ending balances, and scanned attachments, with warnings for missing statement coverage or balance mismatches.

First release, I'll fill the info later on

Task [#2879904](https://www.odoo.com/web#id=2879904&cids=1&menu_id=4720&action=4043&model=project.task&view_type=form)

Related community PR: odoo/odoo#96128