Because you're only using inner joins, just let the sql engine determine at which step in the process it will handle your where clause.
(It will take indexes and statistics into account for that to determine its sqlplan )
select distinct
a.accountno
, a.parcelno
, p.privateflag
, p.name1
, p.name2
, a.businessname
, ad.address1
, ad.address2
, ad.city
, ad.statecode
, ad.zipcode
, ad.province
, ad.country
, ad.postalcode
from tbladdress ad
inner join tblperson p
on p.personcode = ad.personcode
inner join tblacctowneraddress o
on o.addresscode = ad.addresscode
and o.personcode = p.personcode
inner join tblacct a
on a.accountno = o.accountno
where a.acctstatuscode = 'A'
and a.accountno not like 'P%'
and p.privateflag != '1'
and o.primaryownerflag = '1'
and a.verend = '99999999999'
and p.verend = '99999999999'
and o.verend = '99999999999'
and ad.verend = '99999999999'
order by a.accountno ;
Johan
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