Solution : https://service.sap.com/sap/support/notes/1599430 (SAP Service marketplace login required)
Key words : 
release v1000        sapk-v1003ingrcfnda - sapk-v1004ingrcfnda, prerequisites program error solution implement, software component   grcfnd_a                      grcfnd_a, back end r3 system2, firefighter id retained to15, firefighter role assigned to16, firefighter role removed to17, firefighter role retained to18, super user access request, manual pre-implement
Related Notes : 
       
| 1591123 | Master Note for SAP Access Control 10.0 - Support Pack 5 |