Merge Business Accounts
For business accounts, follow the steps to Merge Duplicate Accounts using the Salesforce merge functionality. Select the existing business account record as the Master Record.
On the Merge Duplicate Accounts page, it mentions you can use the same tool to merge person accounts. This is only true if the person accounts do not have associated user records. If you are merging person accounts, we recommend following the Merge Person Accounts steps since it can handle all person accounts, regardless of whether they have an associated Community Hub user record or not.