A user creates an account with the New Account Wizard (NAW). Some of the Address fields (for example, Address Line 1) are moved to the section where only Account fields should be displayed.
The FirstName and LastName Account fields are not filtered as Person Account Data Change Request (DCR) Field Types.
Business accounts do not have first names and last names. The user must specify that the above fields can only be used for Person Account record types in their corresponding DCR Field Type records.
CRM Help Documentation: Configuration of DCR Controlled Fields