This error stems from Salesforce’s API-level access controls. Although the user has Modify All on Opportunities, the Account object’s OWD is set to Private, and the user lacks the necessary access to the related Account record.
Apsona imports use the Salesforce API, which enforces stricter rules than the UI. Specifically, when associating an Opportunity with an Account:
The user must either own the Account,
Be higher in the role hierarchy than the Account owner, or
Have Modify All access on Accounts.
If none of these apply, the API blocks the operation as a reparenting violation
To resolve this:
Grant the user Modify All (or appropriate sharing access) on the Account object, or
Ensure they own the Account or are higher in the role hierarchy than the Account owner.
These steps should allow the import to proceed without error.