Should the AFR flat file (csv) generated by my financial software be opened to review before uploading into AFR System?

No, this file should not be opened.  If revisions need to be made to your financial data, make those changes through your software in order to generate a new csv file to upload.

If this csv file is opened in a program such as Excel, the data will be reformatted and will not be recognized by the AFR Upload System.