Can we disassociate Google account

guidelines to disassociate a Google account from an Android phone? Since A5 2016 model (or possibly Knox) after factory reset of device the handset is still associated to the Google account it was previously set up with and presently we are having to send devices in to Samsung to have this link removed

Consider removing the account before wiping the device or follow the instructions here to remove the device online (You will need access to the account credentials)

Without access to the account you will need to keep following your current process or look for a loophole in the device firmware.

Consider using Android Enterprise Work Managed Device once it is available via Intune.
Public preview for Android Enterprise fully managed devices

Thank you Andrew I will ask the users to perform this.

If you are using Samsung devices you can skip the factory reset protection for company owned devices if you leverage the Knox Managed Enrollment (KME) program.

This is available from Knox 2.7.1

Samsung documentation available here:

FYI; looks like FRP is included in the Intune Graph API (Beta) and will be release when Fully Managed Devices becomes GA.

“List of Google account emails that will be required to authenticate after a device is factory reset before it can be set up.”