I would like in 7.6 to prevent a new Account creation if the SIC CODE already exists in another account?
There are a couple different ways.
You could extend the Sugar 7 duplicate check strategy for when users manually create records
Re: How do I add duplicate check on a custom module in 7.x?
You can also add an index for the SIC code field to make sure that perform duplicate check on this field is performed during record import.
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