##Instruction:
Database: customers_and_invoices
Total Tables: 9
Total Columns: 56

Table Schemas:

customers_and_invoices contains tables such as Customers, Orders, Invoices, Accounts, Product_Categories, Products, Financial_Transactions, Order_Items, Invoice_Line_Items.
Table Customers has columns such as customer_id, customer_first_name, customer_middle_initial, customer_last_name, gender, email_address, login_name, login_password, phone_number, town_city, state_county_province, country.
customer_id is the primary key.
Table Orders has columns such as order_id, customer_id, date_order_placed, order_details.
order_id is the primary key.
Table Invoices has columns such as invoice_number, order_id, invoice_date.
invoice_number is the primary key.
Table Accounts has columns such as account_id, customer_id, date_account_opened, account_name, other_account_details.
account_id is the primary key.
Table Product_Categories has columns such as production_type_code, product_type_description, vat_rating.
production_type_code is the primary key.
Table Products has columns such as product_id, parent_product_id, production_type_code, unit_price, product_name, product_color, product_size.
product_id is the primary key.
Table Financial_Transactions has columns such as transaction_id, account_id, invoice_number, transaction_type, transaction_date, transaction_amount, transaction_comment, other_transaction_details.
Table Order_Items has columns such as order_item_id, order_id, product_id, product_quantity, other_order_item_details.
order_item_id is the primary key.
Table Invoice_Line_Items has columns such as order_item_id, invoice_number, product_id, product_title, product_quantity, product_price, derived_product_cost, derived_vat_payable, derived_total_cost.
The customer_id of Orders is the foreign key of customer_id of Customers.
The order_id of Invoices is the foreign key of order_id of Orders.
The customer_id of Accounts is the foreign key of customer_id of Customers.
The production_type_code of Products is the foreign key of production_type_code of Product_Categories.
The account_id of Financial_Transactions is the foreign key of account_id of Accounts.
The invoice_number of Financial_Transactions is the foreign key of invoice_number of Invoices.
The order_id of Order_Items is the foreign key of order_id of Orders.
The product_id of Order_Items is the foreign key of product_id of Products.
The product_id of Invoice_Line_Items is the foreign key of product_id of Products.
The invoice_number of Invoice_Line_Items is the foreign key of invoice_number of Invoices.
The order_item_id of Invoice_Line_Items is the foreign key of order_item_id of Order_Items.

##Role Access Policy (Column-Level):
Role: FinanceOfficer
Accessible Columns: Invoices: ALL COLUMNS; Accounts: ALL COLUMNS; Financial_Transactions: ALL COLUMNS; Product_Categories: production_type_code, vat_rating; Invoice_Line_Items: ALL COLUMNS

Based on the above schema and your role's column-level access policy, generate a SQL query to answer the question. If your role does not have access to the required columns, respond with: "Sorry, I cannot answer."


Question: What are the customer ids for customers who do not have an account?
Answer: SELECT customer_id FROM Customers EXCEPT SELECT customer_id FROM Accounts
Permission: allowed (All required columns are permitted)
Gold SQL: SELECT customer_id FROM Customers EXCEPT SELECT customer_id FROM Accounts