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Buy nowHello, system.
Thank you for reaching out to the Community. Yes, you can create a new account. However, I recommend creating an account with a different number which does not exist in your accounts.
Also, the numbers of the existed accounts won't change. To create a new account, I'll show you how to do it:
Also, by default QuickBooks will automatically add account numbers in the Chart of Accounts based on Generally Accepted Accounting Principles (GAAP). You can modify an account number at any time. Take note that QuickBooks only assigns account numbers to the system-generated accounts.
You can refer to this article for more details: Add, edit, or delete accounts in QuickBooks Desktop.
We also have an informative article that deep dives about the Chart of Accounts. Go to this link: Learn about the chart of accounts in QuickBooks.
If you have any questions, let me know. I'll be right here to provide further assistance and insights. Have a nice day!