The New Record Type Wizard creates a new account of a specific Record Type using custom buttons on the Account Detail page. Admins can decide to remove a user's ability to create a new Account using the custom button without the following:
- Removing that button from the page layout
- Removing create permissions from the Account, Child Account, and Address objects.
However, the user is still able to create new accounts.
S-Controls are known not to handle profile or Permission Set based security controls properly. In this case, the S-Control bypasses permissions and creates new records on the objects.
Consider reaching out to Professional Services for help with creating a VisualForce page instead.
CRM Help Documentation: New Record Type Wizard