Where a commercial is assigned to a customers, all users are showed, this can be solved if on commerciaux.php line 202 change:
$sql.= " WHERE u.entity IN (0,".$conf->entity.")";
by
$sql.= " WHERE (fk_societe is NULL AND";
$sql.= " u.entity IN (0,".$conf->entity."))";
Then only company users are selected.
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