Users may be unable to change the owner of an Account or transfer records if they do not have the Transfer Records system permission. This permission must be enabled on the user's Profile or assigned via a Permission Set. This article explains how to grant the Transfer Records permission in both Salesforce Classic and Lightning Experience.
For example, if a sales representative needs to reassign an Account to a new owner after a territory realignment, they must have the Transfer Records permission enabled.
To accomplish this, the "Transfer Records" permission must be added to the users' profile or permission set with the permission assigned to them.
In Lightning Experience
Considerations for Changing a Record's Owner
Transferring Records
Create Permission Sets
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