Account relationships are visible from Person Account records and Account Hierarchy displays only the Accounts users have Read permission to view are two considerations that the consultant should take into account when showing Account relationships to sales reps and reporting on them. Account relationships are connections between Accounts that indicate how they are related to each other, such as parent-child, partner, competitor, etc. Account Hierarchy is a feature that shows how Accounts are related in a tree structure based on their parent-child relationship. Account relationships are visible from Person Account records, meaning that sales reps can see how Person Accounts are related to other Accounts from their record page. Account Hierarchy displays only the Accounts users have Read permission to view, meaning that sales reps can only see the Accounts they have access to in the hierarchy.