diff --git a/src/accounting/forms.py b/src/accounting/forms.py
index 7415c79..0b01aa6 100644
--- a/src/accounting/forms.py
+++ b/src/accounting/forms.py
@@ -71,7 +71,6 @@ class IsDebitAccount:
         if field.data is None:
             return
         if re.match(r"^(?:[1235689]|7[5678])", field.data) \
-                and field.data != "3351-001" \
                 and not field.data.startswith("3353-"):
             return
         raise ValidationError(self.__message)
@@ -92,7 +91,6 @@ class IsCreditAccount:
         if field.data is None:
             return
         if re.match(r"^(?:[123489]|7[1234])", field.data) \
-                and field.data != "3351-001" \
                 and not field.data.startswith("3353-"):
             return
         raise ValidationError(self.__message)
diff --git a/src/accounting/models.py b/src/accounting/models.py
index bc8eccd..4524b3d 100644
--- a/src/accounting/models.py
+++ b/src/accounting/models.py
@@ -304,8 +304,6 @@ class Account(db.Model):
                                        cls.base_code.startswith("78"),
                                        cls.base_code.startswith("8"),
                                        cls.base_code.startswith("9")),
-                                sa.not_(sa.and_(cls.base_code == "3351",
-                                                cls.no == 1)),
                                 cls.base_code != "3353")\
             .order_by(cls.base_code, cls.no).all()
 
@@ -327,8 +325,6 @@ class Account(db.Model):
                                        cls.base_code.startswith("74"),
                                        cls.base_code.startswith("8"),
                                        cls.base_code.startswith("9")),
-                                sa.not_(sa.and_(cls.base_code == "3351",
-                                                cls.no == 1)),
                                 cls.base_code != "3353")\
             .order_by(cls.base_code, cls.no).all()