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sfadm sfadmsfadm sfadm 

INSUFFICIENT_ACCESS_ON_CROSS_REFERENCE_ENTITY, insufficient access rights on object id

Hello,

I'm having an issue changing the Account owner on my production environment due to the following error:
  
19:54:05.0 (166999959)|CODE_UNIT_STARTED|[EXTERNAL]|Validation:Account:0011400001cjq0g
19:54:05.0 (167016943)|VALIDATION_RULE|03d30000000fi7e|Sponsored_Merchant
19:54:05.0 (167220072)|VALIDATION_FORMULA|AND( ISPICKVAL(  Merchant_Type__c , "SPONSORED" ), ISBLANK( IPSP__c ) )|IPSP__c=null , Merchant_Type__c=DIRECT
19:54:05.0 (167227568)|VALIDATION_PASS
19:54:05.0 (167277354)|CODE_UNIT_FINISHED|Validation:Account:0011400001cjq0g
19:54:05.0 (451026437)|CODE_UNIT_STARTED|[EXTERNAL]|01q140000000GUT|AccountTrigger on Account trigger event AfterUpdate for [0011400001cjq0g]
19:54:05.0 (452368872)|SYSTEM_MODE_ENTER|false
19:54:05.0 (453035097)|SOQL_EXECUTE_BEGIN|[245]|Aggregations:0|SELECT Id, OwnerId, IsRecurrence, RecurrenceActivityId FROM Task WHERE (IsClosed = FALSE AND (IsRecurrence = TRUE OR RecurrenceActivityId = '') AND AccountId = :tmpVar1)
19:54:05.0 (495584380)|SOQL_EXECUTE_END|[245]|Rows:1
19:54:05.0 (496143245)|DML_BEGIN|[251]|Op:Update|Type:Task|Rows:1
19:54:05.0 (570382518)|DML_END|[251]
19:54:05.0 (571909416)|SOQL_EXECUTE_BEGIN|[258]|Aggregations:0|SELECT OwnerId, Name, AccountId FROM Opportunity o WHERE o.AccountId = :tmpVar1
19:54:05.0 (575827437)|SOQL_EXECUTE_END|[258]|Rows:1
19:54:05.0 (576343858)|DML_BEGIN|[264]|Op:Update|Type:Opportunity|Rows:1
19:54:05.0 (591807513)|DML_END|[264]
19:54:05.0 (591887610)|EXCEPTION_THROWN|[264]|System.DmlException: Update failed. First exception on row 0 with id 0061400001BE4EZAA1; first error: INSUFFICIENT_ACCESS_OR_READONLY, insufficient access rights on object id: []
19:54:05.0 (592744047)|SYSTEM_MODE_EXIT|false
19:54:05.0 (592895440)|FATAL_ERROR|System.DmlException: Update failed. First exception on row 0 with id 0061400001BE4EZAA1; first error: INSUFFICIENT_ACCESS_OR_READONLY, insufficient access rights on object id: []
Class.AccountHandler.afterUpdate: line 264, column 1
Class.TriggerFactory.execute: line 153, column 1
Class.TriggerFactory.createHandler: line 29, column 1
Trigger.AccountTrigger: line 3, column 1
19:54:05.0 (592922730)|FATAL_ERROR|System.DmlException: Update failed. First exception on row 0 with id 0061400001BE4EZAA1; first error: INSUFFICIENT_ACCESS_OR_READONLY, insufficient access rights on object id: []
Class.AccountHandler.afterUpdate: line 264, column 1
Class.TriggerFactory.execute: line 153, column 1
Class.TriggerFactory.createHandler: line 29, column 1
Trigger.AccountTrigger: line 3, column 1
19:54:05.592 (592930478)|CUMULATIVE_LIMIT_USAGE

The error happens only for one Account record when I try to change the Owner of that Account record.

I do not have issues and do not receive the above error when I change the Owner for other account records.

Here is the code of the afterUpdate() method:
  
public void afterUpdate(SObject oldSo, SObject so) {
    if(Trigger.isUpdate) {

        // Cast the SObject to an Account
        Account newAccount = (Account)so;
        Account oldAccount = (Account)oldSo;

        List<Task> tasksList = new List<Task>([SELECT Id, OwnerId, IsRecurrence, RecurrenceActivityId FROM Task WHERE IsClosed=false AND (IsRecurrence = true OR RecurrenceActivityId = '') AND AccountId = :oldAccount.Id]);

        for (Task tl: tasksList) {
             for(Task to: tasksFromDatabase) {
                 if(tl.Id == to.Id) {
                    tl.OwnerId = to.OwnerId;
                    update tl;
                 }
             }
         }

        if(newAccount.OwnerId != oldAccount.OwnerId) {
            List<Opportunity> opportunityExists =
            [select OwnerId, Name, AccountId from Opportunity o
            where o.AccountId = :newAccount.Id];
            for (Opportunity opp : opportunityExists) {
                opp.OwnerId = oldAccount.OwnerId;
            }
            sObject[] sObjects = opportunityExists;
            update(sObjects);
        }
    }
}

Could you please advise what is the causing the error and help me find a solution.

Thank you
SonamSonam (Salesforce Developers) 
I went through the debug logs you have shared and on this below line: 

19:54:05.0 (591887610)|EXCEPTION_THROWN|[264]|System.DmlException: Update failed. First exception on row 0 with id 0061400001BE4EZAA1; first error: INSUFFICIENT_ACCESS_OR_READONLY, insufficient access rights on object id: []

The ID you see is of an opportunity : 0061400001BE4EZAA1 - Looks like you do not have sufficient rights on changing the owner of this opportunity as you seem to be doing in the trigger in the code below:

if(newAccount.OwnerId != oldAccount.OwnerId) { List<Opportunity> opportunityExists = [select OwnerId, Name, AccountId from Opportunity o where o.AccountId = :newAccount.Id]; for (Opportunity opp : opportunityExists) { opp.OwnerId = oldAccount.OwnerId; } sObject[] sObjects = opportunityExists; update(sObjects); }

Please check the acocunt which is throwing this exception and check for the opportunity to see if you have edit rights on this opportunity.