Hi there.
The reason why you can't see the option to transfer the primary admin role is that the intended user is not a Company Admin. I'll discuss this further.
The option to "Make primary admin" only appears for users who are already designated as a Company Admin. If the user you want to promote is not a Company Admin, you must first edit their user role to grant them the necessary permissions.
Once you've edited the user role, follow these steps to transfer the primary admin role:
- Sign in to your QBO as the current primary admin.
- Go to the Gear icon and select Manage users.
- Find the user you want to make the primary admin.
- In the Action column, click the dropdown menu and select Make primary admin.

- A pop-up will appear. Select Change primary admin to confirm.
- QuickBooks will send an email invitation to the new user. They must accept the role through this email for the transfer to be complete.
Additionally, I've included this helpful article for your reference: Understanding user roles and access rights in QuickBooks.
Return to the Community forum if you have further questions or need assistance with QuickBooks. Simply click on the Reply button, and we're always ready to lend a hand.