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Upgrading to ECC 6.0 from SAP R/3 4.7 is what's called a technical upgrade. The core applications remain untouched. As such, the role of a FI/CO consultant should be limited to testing core business functionality after the upgrade.
However, this does not hold true if you use R/3 4.7 extensions, which are replaced by new components in ECC. If this is the case, extensive business testing is recommended. Furthermore, decisions related to modification adjustments and customer developments impacted by the upgrade also need to be tested in the new release.
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