SQL> WITH test
  2       AS (SELECT 10092 account_id, 'dfg' description, 1 rec_seq FROM DUAL
  3           UNION
  4           SELECT 10092 account_id, 'aa' description, 1 rec_seq FROM DUAL
  5           UNION
  6           SELECT 10092 account_id, 'Spousal RSP' description, 0 rec_seq
  7             FROM DUAL
  8           UNION
  9           --
 10           SELECT 20 account_id, 'aaa' description, 1 rec_seq FROM DUAL
 11           UNION
 12           SELECT 20 account_id, 'bbb' description, 1 rec_seq FROM DUAL
 13           UNION
 14           --
 15           SELECT 99 account_id, 'cc' description, 0 rec_seq FROM DUAL
 16           UNION
 17           SELECT 99 account_id, 'ddd' description, 0 rec_seq FROM DUAL)
 18  SELECT account_id, description, rec_seq
 19    FROM test
 20   WHERE account_id IN (  SELECT t.account_id
 21                            FROM test t
 22                        GROUP BY account_id
 23                          HAVING 0 =
 24                                    (SELECT COUNT (*)
 25                                       FROM test t1
 26                                      WHERE     t1.account_id = t.account_id
 27                                            AND rec_seq = 0));

ACCOUNT_ID DESCRIPTION    REC_SEQ
---------- ----------- ----------
        20 bbb                  1
        20 aaa                  1

SQL>