Direct modification in Financial Statement Version in production client

What is the SAP best practice / recommendation about the direct modification in Financial Statement Version in production client, which is in "non modifiable" state?

I want to maintain the Financial Statement Version directly in Production client / system rather than making the transport request of the changes in the customizing / development client / system and then transporting those changes through out the landscape.

An early response would be highly appriciated.

Regards,

Shabbir