ORA-13839: V$SQL row doesn't exist with given HASH_VALUE and ADDRESS.
Cause : A HASH_VALUE and ADDRESS combination passed to the create SQL profile operation doesn't coorespond to an existing V$SQL entry.
Action - How to fix it : DBA Scripts :: www.high-oracle.com/scripts
Verify the HASH_VALUE and ADDRESS in V$SQL.
Well, the reason for above error is that i have taken the above script from a 11g database and running it on 10g database. 11g has bring some changes in password management. Below code is executed on 11g and user created successfully, which is expected result.