Undo
Kernel allows you to roll-back account merges
Undo irreversible account merges
Salesforce does not provide a way to reverse account merges. Once two accounts are merged, only one record will survive, and the other will be functionally deleted.
Kernel keeps a 30-day record of all account merges, including associated objects like opportunities, contacts, and tasks.

For the undo functionality to work, this requires extensive permissions to all associated objects of an account.
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