We are trying to Merge the accounts using OOB functionality in Dynamics 365. However, we are not able to merge the account in CE environment as the records are synced with F&O due to this while we are trying to merge the account getting the below error.

we are able to merge the accounts which are created in CE.

Error Message:

A record that has the attribute values {1} already exists. The entity key {0} requires that this set of attributes contains unique values. Select unique values and try again.