Hi

How about

Code:
SELECT D.DIRECTOR_LAST_NAME, D.DIRECTOR_FIRST_NAME,
A.ACCOUNT_NUMBER, A.ACCOUNT_NAME,
B.BANK_ACCOUNT_NUMBER,
C.SECTION_DESCRIPTION, C.START_DATE, C.SECTION_TYPE,
S.STATUS_CODE
FROM ACCOUNT_TABLE A, 
ACCOUNT_REFERENCE_TABLE AA, 
ACCOUNT_TYPE_TABLE AAA, 
BANK_TABLE B, 
BANK_DETAILS_TABLE BB , 
DIRECTOR_TABLE D, 
CATEGORY_TABLE C, 
STATUS_TABLE S, 
STATUS_ACCOUNT_TABLE SS
WHERE A.ACCOUNT_ID = AA.ACCOUNT_ID
and A.ACCOUNT_ID = B.ACCOUNT_ID
and A.DIRECTOR_ID = D.DIRECTOR_ID
and AA.ACCOUNT_REF_ID = AAA.ACCOUNT_REF_ID
and AA.ACCOUNT_ID = B.ACCOUNT_ID
and B.BANK_CODE = BB.BANK_CODE
and C.ACCOUNT_ID= A.ACCOUNT_ID
and C.ACCOUNT_ID= B.ACCOUNT_ID
and C.ACCOUNT_ID= AA.ACCOUNT_ID
and (C.START_DATE is null or C.SECTION_TYPE is null or RR_STATUS_ID is null)
and RR.ACCOUNT_ID = A.ACCOUNT_ID
and RR.ACCOUNT_ID = AA.ACCOUNT_ID
and RR.ACCOUNT_ID = B.ACCOUNT_ID
and RR.ACCOUNT_ID= C.ACCOUNT_ID
and RR.CHNGE_ID = C.CHNGE_ID
and RR.SECTION_ID = C.SECTION_ID
and RR_STATUS_ID = R.STATUS_ID (+)
and A.ACCOUNT_OPEN_CLOSE = 'O'
and A.ACCOUNT_CLOSE_DATE is null
and AAA.ACCOUNT_CODE in (‘50’, ‘100’)
and BB.ACCOUNT_DESC = 'USA'
and not exists (SELECT 'X' from ACCOUNT_DETAIL_TABLE AAAA 
		WHERE A.ACCOUNT_ID = AAAA.ACCOUNT_ID 
		AND AAAA.SECTION_ID = C.SECTION_ID )
order by D.DIRECTOR_LAST_NAME, D.DIRECTOR_FIRST_NAME, A.ACCOUNT_NUMBER