Hello Jillian5,
Welcome to the Community page,
So to transfer the Quickbooks Subscription to a client what you need to do is, go to the cog wheel on the accountants account> click on billing and subscription> accountants-billed subscription> scroll down and find the client click on the drop down arrow under action on that client> select transfer billing to client.
This will then make the account inactive, then all that needs to be done is for the client to log into their account and it will ask them to enter in their billing details, once this has been entered they will be charged for the account going forward and it will become active again for them to us.