Importing Chart of Accounts using DTW

Dear Sir/Madam,

I've a problem While importing chart of accounts, I get error like

"illegal parent number Application -defined or Object-defined Error65171"

I'm using SAP Business One 2005 B (7.40.252) SP: 00 PL: 32

I kindly request you to provide me a solution as early as possible.

Regards,

Murali