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diff --git a/addons/account/tests/test_account_analytic.py b/addons/account/tests/test_account_analytic.py
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+++ b/addons/account/tests/test_account_analytic.py
@@ -0,0 +1,59 @@
+# -*- coding: utf-8 -*-
+from odoo.addons.account.tests.common import AccountTestInvoicingCommon
+from odoo.tests import tagged
+from odoo.exceptions import UserError
+
+
+@tagged('post_install', '-at_install')
+class TestAccountAnalyticAccount(AccountTestInvoicingCommon):
+
+    @classmethod
+    def setUpClass(cls, chart_template_ref=None):
+        super().setUpClass(chart_template_ref=chart_template_ref)
+
+        cls.env.user.write({
+            'groups_id': [
+                (4, cls.env.ref('analytic.group_analytic_accounting').id),
+                (4, cls.env.ref('analytic.group_analytic_tags').id),
+            ],
+        })
+
+        # By default, tests are run with the current user set on the first company.
+        cls.env.user.company_id = cls.company_data['company']
+
+        cls.test_analytic_account = cls.env['account.analytic.account'].create({'name': 'test_analytic_account'})
+        cls.test_analytic_tag = cls.env['account.analytic.tag'].create({'name': 'test_analytic_tag'})
+
+    def test_changing_analytic_company(self):
+        ''' Ensure you can't change the company of an account.analytic.account if there are some journal entries '''
+
+        self.env['account.move'].create({
+            'move_type': 'entry',
+            'date': '2019-01-01',
+            'line_ids': [
+                (0, 0, {
+                    'name': 'line_debit',
+                    'account_id': self.company_data['default_account_revenue'].id,
+                    'analytic_account_id': self.test_analytic_account.id,
+                    'analytic_tag_ids': [(6, 0, self.test_analytic_tag.ids)],
+                }),
+                (0, 0, {
+                    'name': 'line_credit',
+                    'account_id': self.company_data['default_account_revenue'].id,
+                }),
+            ],
+        })
+
+        # Set a different company on the analytic account.
+        with self.assertRaises(UserError), self.cr.savepoint():
+            self.test_analytic_account.company_id = self.company_data_2['company']
+
+        # Making the analytic account not company dependent is allowed.
+        self.test_analytic_account.company_id = False
+
+        # Set a different company on the analytic tag.
+        with self.assertRaises(UserError), self.cr.savepoint():
+            self.test_analytic_tag.company_id = self.company_data_2['company']
+
+        # Making the analytic tag not company dependent is allowed.
+        self.test_analytic_tag.company_id = False