System admin logged in as 'Standard User' can still access the Developer Console

Why This Happens

When a System Administrator uses the Login As feature, the Salesforce session runs under the administrator's permissions — which include "View All Data" and "Author Apex" — not the Standard user's profile permissions. This is why the Developer Console appears in the Setup dropdown during a Login As session, even though the Standard user profile does not have those permissions.

Impact on Standard Users

Standard profile users logging in with their own credentials will not see the Developer Console option in the Setup dropdown, because the Standard profile does not include the "View All Data" and "Author Apex" permissions by default. Only the admin temporarily sees these options during a Login As session.

How to Manage Administrator Login Access

To control which administrators can use the Login As feature, see the Salesforce Help documentation on enabling the "Administrators can log in as any user" feature.