When transferring accounts and their related data in Professional, Enterprise, Unlimited, Performance, and Developer Editions, all previous access granted by manual sharing, Apex managed sharing, or sharing rules is removed. New sharing rules are then applied to the data based on the new owner. To grant access to certain users, the new owner must manually share the transferred accounts and opportunities as necessary.
https://help.salesforce.com/s/articleView?id=sf.admin_transfer.htm&type=5
A. Only owner-based sharing rules are recalculated.
B. Manual sharing is updated to reflect the new owner.
When reassigning Account owners using the Mass Transfer tool, the following two processing steps are triggered:
A. Only owner-based sharing rules are recalculated: When an owner is changed using the Mass Transfer tool, the owner-based sharing rules for the Account are recalculated to ensure that the new owner has the appropriate level of access to the record.
B. Manual sharing is updated to reflect the new owner: Any manual sharing that was previously granted to the record is updated to reflect the new owner. For example, if a user had previously shared an Account record with a specific user or group, and the owner of the record is changed using the Mass Transfer tool, the sharing settings will be updated so that the shared user or group is still able to access the record.
BD is the correct answer. When transferring accounts and their related data in Professional, Enterprise, Unlimited, Performance, and Developer Editions, all previous access granted by manual sharing, Apex managed sharing, or sharing rules is removed. New sharing rules are then applied to the data based on the new owner. The new owner must manually share the transferred accounts and opportunities as necessary to grant access to certain users.
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