To access the account object in Salesforce, users need to have permission to the account object on their profile or permission set. Permission to an object determines what users can do with records of that object, such as create, read, edit, delete, view all, or modify all. If users do not have permission to an object, they will not be able to see or access that object in Salesforce. Reference: https://help.salesforce.com/s/articleView?id=sf.users_profiles_permissions.htm&type=5