System Views - User role

Hi,

I have a hierarchy of user roles, in which accounts are visible to owners

1. CEO : All Accounts are visible (Active accounts system view)

2. Senior Sales manager (Can see all accounts owned by sales reps reporting to sales managers under him)

3. Sales managers (Can see all accounts owned by sales reps reporting to him)

3. Sales Rep ( only owned accounts visible : My Active accounts, and canno't be visible by other users)

How can this be achieved ?

Thanks in advance