Cross account SQS - Lambda setup throws error execution role does not have permissions to call receiveMessage on SQS

I am trying to setup cross account communication from SQS queue to Lambda function. Both these resources are on eu-central-1 region but in 2 different AWS accounts.

My setup is below

ACCOUNT_A has the Lambda function ACCOUNT_B has the SQS queue

I have created IAM role on Account A and it is attached to Lambda function (ACCOUNT_A_LAMBDA_EXECUTION_ROLE). IAM role has attached AWSLambdaSQSQueueExecutionRole managed permission

SQS Queue on ACCOUNT_B has following access policy

{
  "Version": "2008-10-17",
  "Id": "__default_policy_ID",
  "Statement": [
    {
      "Sid": "__owner_statement",
      "Effect": "Allow",
      "Principal": {
        "AWS": "arn:aws:iam::ACCOUNT_B:root"
      },
      "Action": "SQS:*",
      "Resource": "arn:aws:sqs:eu-central-1:ACCOUNT_B:"
    },
    {
      "Sid": "__receiver_statement",
      "Effect": "Allow",
      "Principal": {
        "AWS": "arn:aws:iam::ACCOUNT_A:role/LAMBDA_EXECUTION_ROLE"
      },
      "Action": [
        "SQS:ChangeMessageVisibility",
        "SQS:DeleteMessage",
        "SQS:ReceiveMessage",
        "SQS:GetQueueAttributes"
      ],
      "Resource": "arn:aws:sqs:eu-central-1:ACCOUNT_B:"
    }
  ]
}

I am using AWS CLI to add Lambda trigger, so that ACCOUNT_B_SQS_QUEUE can be added as a trigger to ACCOUNT_A_LAMBDA_FUNCTION. Following is the AWS CLI command

aws lambda create-event-source-mapping --function-name ACCOUNT_A_LAMBDA_FUNCTION --event-source-arn ACCOUNT_B_SQS_QUEUE-arn --profile ACCOUNT_A-aws-profile --region eu-central-1

But this command failed with an error

An error occurred (InvalidParameterValueException) when calling the CreateEventSourceMapping operation: The provided execution role does not have permissions to call ReceiveMessage on SQS

I try to manually add the Lambda trigger as well. It also fails. Appriciate if you can help me with this