Know that a standard CoA is a default list of accounts that QuickBooks Online (QBO) created based on your selected industry during setup. To view these details, you can customize the Account List report, Angela117.
Here's how:
- Log in to your QBO account.
- Go to Transactions, click the Run report tab at the upper right corner.
- Navigate to the Columns option, then put a check mark beside Created by.

This adds a column that identifies who created the accounts, with accounts under System Administration being created by QBO. For more information about standard accounts, you can refer to this article: Learn about the chart of accounts in QuickBooks Online.
Let us know if you have additional questions about QBO's chart of accounts.