Here is how you could do it:
Test data:
CREATE TABLE #T(rowid int, acc int, org1 int, org2 int) INSERT #T SELECT 1,1,10,10 UNION SELECT 2,1,20,20 UNION SELECT 3,1,40,30 UNION SELECT 4,2,10,10 UNION SELECT 5,2,15,15 UNION SELECT 6,2,20,20
Then do a self-join to detect missing org2:
SELECT * FROM
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