Hi patrickandrew33,
Thank you for your post. I'd like to extend you a warm welcome to the community forum. I hope you find it a valuable resource.
Before deleting an account from the Chart of Accounts, there will be a prompt message saying, "This can't be undone or recovered later." With that being said, restoring the deleted accounts is not possible in the software. You can manually enter and add accounts. However, if you've exported the chart of accounts before deleting it from the files, you can import this to your company file by following this help article.
Please let me know if you require any further assistance with this. I'm more than happy to assist.
Cheers,
Princess