You can open a new blank QBO Accountant account for free. No subscription.
Welcome to the Community page,
So it is not possible to delete an accountants account. It would be a case of having to take out a new accountants account with a different email address to start again.
You have clicked a link to a site outside of the QuickBooks or ProFile Communities. By clicking "Continue", you will leave the community and be taken to that site instead.