ERPNext: Unauthorised triggering of automated emails due to missing validation

ERPNext is a free and open source Enterprise Resource Planning tool. Prior to 15.111.0 and 16.22.0, the send_auto_email function in erpnext/accounts/doctype/process_statement_of_accounts/process_statement_of_accounts.py lacks a Process Statement Of Accounts permission check, allowing an authenticated low-privilege user to trigger automated emails outside the permitted role. This issue is fixed in versions 15.111.0 and 16.22.0.