When importing transactions or lists Zed Axis will create new names (customer, vendor and employee), items or accounts if it is unable to find an exact full name match. This occurs by default which you can configure and is intended to minimize errors and disruptions to the import process.
Create Accounts
In certain circumstances you may prefer Axis to not create these new records and instead skip the addition of the transaction or list, to do that you need to set the option to Skip List Validation (QuickBooks desktop only).
Zed Ref - AXIS-278
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