By default, users do not have access to any account records. Access can be granted manually or automatically. Automatic access is limited to account managers who will need to be able to see every account, both existing and new ones that get created. Manual access is done per Account, for say Project Managers and Customer access.

Account Management

To specify that someone has account management access, you must assign or grant them the Account Management badge.

1. Navigate to the user's profile page. Each user has a profile and in that profile page there is a 'Badges' module.
2. Under Quick Actions, select 'Choose Badges' and then select the 'Add' feature. Add the Account Management badge.

The user will now have the Account Management badge, with full access to all Account records.