It is if the caller is expecting there to be exactly one account.
This is why I generally like to return a set of things from any function that might possibly return zero or more than one things. Fewer special cases that way.
But if the API of the function is to return one, then you either give one at random, which is probably not right, or throw an exception. And with the latter, the person programming the caller will be nudged towards using the other API, which is probably what they should have done anyway, and then, as you say, the returns-one-account function should probably just not exist at all.