Changes to past reconciliation

You can have your Accountant reverse the Reconciliation with their QBO Accountant version.  So you can have them go back as far as you need to correct for the $951.08 error.

This would be my preference so that you can Reconcile each month correctly and have good historical records.

However...  Since you have not Reconciled December, you can also just make an Adjustment in December so that the YE Balance is correct.  But you'll still want to talk to the Accountant to make sure they were aware of the issue and if they corrected for it in the Tax Returns.  They may want you to leave the error in TY2021 and then make the Adjustment on 01/01/22.  But you'll still have errors in the various months and maybe no one will look past the year end numbers, so it may be the fastest way.

Thank you for your advice!  I believe there may be many errors beginning at the onset of business in February of 2021 thru November of 2021.  Would it be worth it to undo all of those reconciliations?  I noticed in October and November the person just let Quickbooks make reconciliation entries instead of trying to fix anything because she didn't understand.