The primary prerequisite is confirming that the account is no longer protected by AdminSDHolder. That means verifying it is not a direct or nested member of any protected administrative group and is not otherwise intended to remain protected. Simply checking direct group membership is insufficient.
Before re-enabling inheritance, review whether the object has intentionally configured explicit ACLs. Some organizations apply custom delegated permissions directly to privileged or service accounts. Re-enabling inheritance does not remove explicit ACEs, but inherited permissions may change the object's effective access. If your environment uses delegated administration, reviewing non-inherited ACEs before remediation is a sensible safeguard.
Also confirm the account is not a service account, legacy application account, or other account that administrators intentionally configured with adminCount=1 and protected permissions. Although stale adminCount values are common after group removal, exceptions do exist and should be identified before bulk remediation.
General guidance I'm familiar with is to remove the account from all protected groups first, then manually or programmatically re-enable ACL inheritance and clear the adminCount attribute. I'm not aware of any Microsoft-provided/supported process that automatically resets stale accounts after they leave protected groups because SDProp only applies protection; it does not remove it.
For large-scale remediation you'd want to follow a staged approach. Generate a report, validate the candidate accounts with administrators, back up or record the current ACLs, remediate a pilot group, verify the resulting permissions, and then expand deployment. Logging all changes and retaining a rollback plan is considered best practice.
I'm also not aware of any Microsoft recommendations to keep inheritance disabled once an account is no longer intended to be protected, unless you deliberately configured that object with unique security requirements. In most environments, stale adminCount=1 accounts should have inheritance restored so they once again receive permissions from their parent OU.
More at https://learn.microsoft.com/en-us/windows-server/identity/ad-ds/plan/security-best-practices/reducing-the-active-directory-attack-surface and https://learn.microsoft.com/en-us/windows-server/identity/ad-ds/plan/security-best-practices/appendix-c--protected-accounts-and-groups-in-active-directory
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hth
Marcin