OWD Setting for Account Records

C.

In Salesforce, the OWD (Organization Wide Default) setting determines the default level of access that all users in the organization have to a particular object's records. There are three possible settings for OWD on an object: Public Read Only, Public Read/Write/Transfer, and Private.

If there are any users in the organization that should not have view access to Account records, the OWD for Accounts should be set to Private. This means that only the record owner, users above the record owner in the role hierarchy, and users with the "View All" permission for Accounts can see the Account record.

Setting the OWD for Accounts to Public Read Only would give all users in the organization read access to Account records, including those users who should not have access. Similarly, setting the OWD for Accounts to Public Read/Write/Transfer would give all users in the organization read, write, and transfer access to Account records, which is also not appropriate if there are users who should not have access.

Therefore, the correct answer to the question is C. Private.