create table acc (accid number(10))

create table accact ( accactid number(10), accid number(10), datetime date )

create table accupd (accupdid number(10), accactid number(10), dispid number(10), dictionary number(10))

create table disp (dispid number(10), flag varchar2(1))

select acc.accid from acc 
where ( select count(distinct(trunc(datetime))) 
        from accact 
		join accupd on accupd.accupdid = accact.accactid 
		join disp on disp.dispid = accupd.dispid 
		where accact.accactid = acc.accid 
		and accupd.dictionary = 12345 
		and disp.flag = 'Y' 
		and trunc(accact.datetime) between (trunc(sysdate) - 3) and trunc(sysdate) - 1) >= 3 
and   ( select count(distinct(trunc(datetime))) 
        from accact 
		join accupd on accupd.accupdid = accact.accactid 
		join disp on disp.dispid = accupd.dispid 
		where accact.accactid = acc.accid 
		and accupd.dictionary = 12345 
		and disp.flag = 'N' 
		and trunc(accact.datetime) between (trunc(sysdate) - 3) and trunc(sysdate) - 1) = 0