Charts of accounts. Accounts not created at Company Code Level

Our client has several company codes. Every Company Code uses the same Chart of Accounts.

Our client wants a report which inform them, which accounts created at Chart of Accounts level (SKA1) has not been at company code Level (SKB1).

I have tried standards reports and I have tried to create Querys, but I didn't have any success.

There is any way to find out this information?

I wolud appreciate any help-

Thanks in advanced