User Delete Accounts Using Permission Set
- From Setup, enter Permission Set in the Quick Find box and select Permission Sets.
- Click New and complete the Create screen.
- Click Save.
- In the Apps section, click Object Settings and select Accounts.

- Click Edit and select the Delete checkbox under Object Permissions. Note: Edit and Read will be automatically checked.

- Click Save and select Manage Assignments.
- Click Add Assignments and in the Action column, check the box next to user.

- Click Assign and Done.
Note : The User Licence which you selected during permission set creation should match with the Assigned User. Otherwise you are not able to assign user.

