Selectively process records from an SQL view in RPG

I need to know how to only read records from an SQL view that have not
already been processed by this RPG program.

Here's the gory details:

I am replacing a physical file in an RPG program with an SQL view that
creates a subset of the physical based on active accounts in the account
master file.  The view is being read as a physical file not using SQL
SELECT.  Currently the program reads the physical by account number (key)
and stores the current account number in a data area.  If the program abends
for any reason the next time it is called it begins with the account in the
data area.  I can't create an index over the view which means the records
probably aren't even read from the view in account order anyway and a SETLL
process is out.  I am thinking about changing to a SELECT and using the
account number from the data area in a WHERE account <= clause.

Anyone have any suggestions?

Rick