insert into comp_chart_of_acct  (companyID, acctGroupID, acctCode, acctName, acctDesc,createdBy) select 75,b.ID as acctGroupID,a.acctCode,a.acctName,a.acctDescription,19 from _ref_chart_of_acct a, comp_acct_group b where a.businessTypeID=3 and b.companyID =75 and b.refID = a.acctGroupID and a.acctCode not in (select acctCode from comp_chart_of_acct where companyID = 75)