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Profiel level permission issue
- There is a User, on his Profile he don’t have read permission for Account, but still he is able to see the Accounts, (no extra permission set is given) How?
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Set the Account OWD setting as private . If user is account owner or have view all Data access then he can see all record
Please check below post for more information
1) http://amitsalesforce.blogspot.com/2016/02/types-of-sharing-in-salesforce.html
Let us know if this will help you