Forward-port bot is now creating draft PR to avoid notification spam, therefore
it is necessary to catch the changes in the earliest possible version they
appear, hence this backport to v12.0 which is the oldest version supported at
the time of this commit.

The following changes have been done compared to master:

Enabled accounting rules:
/addons/account*/
/addons/l10n_*/

Removed not yet existing path:
/addons/account/tests/test_portal_attachment.py
/addons/test_mail_full/

closes odoo/odoo#67215

Signed-off-by: Sébastien Theys (seb) <seb@odoo.com>