Raise error with fallback strategy
CHANGELOG:
### Added
- [#443](https://gitlab.com/coopdevs/odoo-somconnexio/-/merge_requests/443) Raise error with CRMAccountHierarchy fallback strategyCHANGELOG:
### Added
- [#443](https://gitlab.com/coopdevs/odoo-somconnexio/-/merge_requests/443) Raise error with CRMAccountHierarchy fallback strategy