Error ‘The recipient User should have reading permission for this record’ on Account Owner update

Root Cause:

This can happen if the Account has related Opportunities owned by the current Account Owner.

Such Opportunities will also be transferred to the new owner. If the new owner doesn't have access to Opportunities, this error will be returned.

The reason this User doesn't have access to Opportunities could vary but it's usually:

• A User license limitation (for example, the User license doesn't include access to Opportunities)
• The User has a custom profile that doesn't include access to Opportunities.

Resolution Steps:

• Transfer the Opportunities to another User before transferring the Account.
• Modify the User's profile (if applicable) and enable access to Opportunities.