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MOHAMMED AL IMAMMOHAMMED AL IMAM 

RSMs should only see accounts that belong to their AE

RSMs should only see accounts that belong to their AE
Here RSM is the user  wants to see AE user account ,while login as RSM.

How to give permission access ?
VinayVinay (Salesforce Developers) 
Hi Mohammed,

Check below reference that has details on how users can view records which are not shared to them.

https://help.salesforce.com/articleView?id=000325230&type=1&mode=1

Hope above information was helpful.

Please mark as Best Answer so that it can help others in the future.

Thanks,