When you export accounts from Tempo they are exported in the Template CSV format. After updating the accounts (all fields but account key), importing them again via the Template CSV will update the accounts. It is also possible to add accounts by import. If the account key is different a new account will be created. Unfortunately there is a bug regarding updating project links by import. To track the progress of this bug please follow: https://tempoplugin.jira.com/browse/TT-2452
I hope this answers your question.
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