Amending Ltd Co Accounts

I'm preparing accounts for a Ltd Company. The client has given me a copy of the previous year's accounts prepared by his previous accountant. During the previous year the company received £3k from a customer in error (the customer had a new computer system & the cheque was generated in error), and I'm 99% sure that the previous accountant had added this amount to the turnover figure. Now in the year I'm preparing the company has repaid the £3k - if this amount was immaterial I would have just adjused the turnover in the current accounts to account for the error, but the company did very little work in the current year and the turnover was only £1600.
So the previous years accounts and corporation tax return need amending - is this something that the previous accountant should do? Assuming that they will deal with the amendments, my next problem is that the 'current' year's accounts need filing by the end of October and I doubt I'll have revised opening balances in time - should I prepare them using my re-calculated opening balances?
Any help much appreciated.


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