since there are no more than 100 observations in your SAS table, put the account column into a macro variable to use as the in-list, like:[pre] proc sql noprint ;
select distinct acct
into : in_list separated by ', '
%put have &sqlobs in the &in_list ;
create table Library.Table as
select * from connection to db2
Select * From schema.table
Where Acct In( &in_list )
I've used the technique successfully for 1000-item lists.
The macro variable is resolved before the syntax is passed through SAS/Access to the data base.