If a Chart of Accounts module or an accounting csv file is installed and selected at client level through the Initial Client Setup process:
- the chart of accounts automatically created can be shared by any organization available in the client, as it is assigned to the organization (*)
As a side note, this is not the preferred method but to install it at organization level, see next paragraph.
If a Chart of Accounts module is installed and then selected at organization level through the Initial Organization Setup process:
- the chart of accounts automatically created is linked to the organization being created.