How do I cancel a client's file under my bulk subscription? Do NOT need to transfer it to the client as the business has closed.

I can help you with cancelling a client's account from your subscription, @elingbookkeeping. 

You can remove the client from your subscription by transferring the account to them. Once done, It'll be cancelled.

Here's how:

1. From your QuickBooks Online Accountant account, go to the Gear icon ⚙ and then click on Subscriptions and billing.
2. Click on the Accountant-billed subscriptions tab.
3. Choose the client you want to remove.
4. From the Select action dropdown, click on Transfer billing to the client.

Once done, they'll have read-only access to their QuickBooks company. They can leave the account as it is. 

Refer to this article for more information about cancelling a subscription under your account: Manage your ProAdvisor Preferred Pricing plan and ProAdvisor discount clients.

They can reactivate the account after removing it from your subscription once they've updated their payment method. You can refer this article to your client: Manage billing, payment, and subscription info in QuickBooks Online. 

Let me know if you need further help with cancelling a client file from your subscription by leaving a reply below. Keep safe and have a wonderful day!