A user can view an Account even though the Account is not assigned to any of the user Territories.
The user is granted visibility of the Account Record.
Click the Sharing button on the Record Detail Page to show the current sharing settings.
For each of the sharing details, check the following conditions:
1. Check if the user profile has View All Data permissions in the Sharing Settings.
2. Check if the user is the record owner.
3. Check if the Organization-Wide Defaults (OWD) is not set to Private.
4. Check if the user is in a high role hierarchy, and the subordinates have access to the record.
Note: Grant Access Using Hierarchies is only removed for custom objects.
5. Check the specific sharing such as Apex Sharing, Sharing rules or Manual sharing.
If any of these conditions are met, the user can view the account even if it is not assigned to the user Territory.
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