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Hello Scott,I would recomment you to please go through the below link:https://developer.salesforce.com/docs/atlas.en-us.api.meta/api/sforce_api_quickstart_intro.htmYou don't create new Account objects in your C⌗ code to perform a merge; you work with existing records by querying them and then specifying which records you want to merge using their IDs.Please mark this as the best answer if this helps.Thank You.