brotherton-erpnext/erpnext/docs/user/manual/en/accounts/articles/freeze-account.md

Freeze an Account

Once an Account is Frozen, you won't be able to use it any accounting transaction. Since this is a critical action, you need to explicitly define a Role who can set an Account as Frozen. You can define this Role in the Account Settings.

Accounts > Account Settings

To freeze an Account, go to Chart of Accounts, and edit an Account.

If User has Role define in the  Account Setting assigned, then he/she will be able to set an Account as Frozen.