diff --git a/erpnext/accounts/doctype/account/account.py b/erpnext/accounts/doctype/account/account.py
index 0db982ad426..c9c49d93ea8 100644
--- a/erpnext/accounts/doctype/account/account.py
+++ b/erpnext/accounts/doctype/account/account.py
@@ -167,7 +167,7 @@ class Account(NestedSet):
 			if par.root_type:
 				self.root_type = par.root_type
 
-		if self.is_group:
+		if cint(self.is_group):
 			db_value = self.get_doc_before_save()
 			if db_value:
 				if self.report_type != db_value.report_type:
@@ -210,7 +210,7 @@ class Account(NestedSet):
 		if doc_before_save and not doc_before_save.parent_account:
 			throw(_("Root cannot be edited."), RootNotEditable)
 
-		if not self.parent_account and not self.is_group:
+		if not self.parent_account and not cint(self.is_group):
 			throw(_("The root account {0} must be a group").format(frappe.bold(self.name)))
 
 	def validate_root_company_and_sync_account_to_children(self):
@@ -259,7 +259,7 @@ class Account(NestedSet):
 
 		if self.check_gle_exists():
 			throw(_("Account with existing transaction cannot be converted to ledger"))
-		elif self.is_group:
+		elif cint(self.is_group):
 			if self.account_type and not self.flags.exclude_account_type_check:
 				throw(_("Cannot covert to Group because Account Type is selected."))
 		elif self.check_if_child_exists():
diff --git a/erpnext/accounts/doctype/account/account_tree.js b/erpnext/accounts/doctype/account/account_tree.js
index 4307b678f0f..73bba325127 100644
--- a/erpnext/accounts/doctype/account/account_tree.js
+++ b/erpnext/accounts/doctype/account/account_tree.js
@@ -236,10 +236,6 @@ frappe.treeview_settings["Account"] = {
 							root_company,
 						]);
 					} else {
-						const node = treeview.tree.get_selected_node();
-						if (node.is_root) {
-							frappe.throw(__("Cannot create root account."));
-						}
 						treeview.new_node();
 					}
 				},
@@ -258,8 +254,7 @@ frappe.treeview_settings["Account"] = {
 					].treeview.page.fields_dict.root_company.get_value() ||
 						frappe.flags.ignore_root_company_validation) &&
 					node.expandable &&
-					!node.hide_add &&
-					!node.is_root
+					!node.hide_add
 				);
 			},
 			click: function () {