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Sohan ShirodkarSohan Shirodkar 

Built-in Sharing Behavior for Account Hierarchy

I came across this (https://help.salesforce.com/articleView?id=sharing_across_objects.htm&type=5)article on built-in sharing. There is a statement which says : 
Salesforce provides implicit sharing between accounts and child records (opportunities, cases, and contacts), and for various groups of portal users.

Although, only opportunities, cases and contacts are mentioned here, does this also apply to child accounts in an account hierarchy? 
I have private OWD on accounts. Will the owner of parent account have access to child accounts which he/she does not own?
David Zhu 🔥David Zhu 🔥
In your case, the owner of parenet account won't have access to child accounts he/she does not own. Unless the user's profile has View All or Modify All permission.