SELECT Id,
    (SELECT Business_Unit__c, Department__c, Role__c FROM Account_Roles__r WHERE Role__c IN :roles AND Business_Unit__c IN :businessUnits ORDER BY CreatedDate DESC NULLS FIRST )
FROM Account
WHERE Id IN :accIds
    AND Id IN (SELECT Account__c FROM SKY_Account_Role__c)
ORDER BY Name ASC NULLS FIRST

SELECT Id,
    (SELECT Business_Unit__c, Department__c, Role__c FROM Account_Roles__r WHERE Role__c IN :roles AND Business_Unit__c IN :businessUnits ORDER BY CreatedDate DESC NULLS FIRST )
FROM Account
WHERE Id IN :accIds
    AND Id IN (SELECT Account__c FROM SKY_Account_Role__c WHERE Id IN :accIds)
ORDER BY Name ASC NULLS FIRST