To bypass the Factory Reset Protection (FRP) lock on an Acer Iconia One 10 B3-A40, you can use a method involving the TalkBack accessibility feature to access a web browser and add a new Google account

: Select Reboot system now after the wipe is complete. Important Security Note

If you bought a used tablet, forgot your credentials, or accidentally triggered a reset, you are locked out. The tablet is essentially a brick without bypassing this lock.