SIMD-0162: Remove Accounts `is_executable` Flag Checks

SIMD-0162 (Remove Accounts `is_executable` Flag Checks) is a Core Standard Solana Improvement Document by Alexander Meißner; proposal status Activated.

Active on mainnet-beta since epoch 811; active on testnet since epoch 798; active on devnet since epoch 903.

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• Feature gate: SIMD-0162: Remove checks of accounts is_executable flag

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