Enclose the SELECT statement in ( ) brackets
UPDATE controll_SZHEAD14
LEFT JOIN [outgoing]
ON controll_SZHEAD14.sa_code = [outgoing].Account
SET [outgoing].Account = controll_SZHEAD14.sa_code,
[outgoing].Buyer = controll_SZHEAD14.sa_buyername,
[outgoing].startdate = controll_SZHEAD14.sa_date,
[outgoing].Finance = controll_SZHEAD14.sa_tedat,
[outgoing].maxdate = controll_SZHEAD14.sa_esdat,
[outgoing].[25alap] = controll_SZHEAD14.sa_summary
WHERE controll_SZHEAD14.sa_code > (
SELECT TOP 1 Account
FROM [outgoing]
ORDER BY Account DESC
);