Create Account "Test Sample" as system admin.
Then I logged in as custom profile user, create a lead with company name "Test Sample". I tried to convert the lead it doesn't show the matching account while converting the lead. I clicked convert and it created account even we having the same name in Account.
We having custom duplication rule to restrict duplication creation based on the Account name.
And also Account OWD setting as private.
IF i logged in as custom Profiel