Hello, boi2.
I'll share the steps and details to help you assign a new primary admin in QuickBooks Online.
We'll want to go to the Manage users page to transfer or assign a new primary admin. Here are the steps:
- Log in to your company file as a primary admin.
- Go to the Gear icon, then select Manage users.
- Find the user you want to make the primary admin.
- Under the User Type column, make sure they are listed as Admin. Change them to Admin if they aren't by clicking on Edit.
- Click the arrow icon under the Action section, then select Make primary admin.

I'll share this article if you need a reference or two about changing the primary admin: Change the primary admin user in QuickBooks Online.
If you can't access the primary admin's account, we can process a transfer request. The full steps and details are found here: Request to be the primary admin or contact.
If this is about transferring the primary admin access to your client (from QuickBooks Online Accountant, we can follow these steps:
- Sign in to your QuickBooks Online Accountant firm as a primary admin.
- Access your client's QuickBooks Online books.
- Go to the Gear icon, then select Manage users.
- Find the client's access, then click the arrow icon under the Action section.
- Select Make primary admin.
This article highlights the details about transferring the primary admin access: Transfer primary admin access back to your QuickBooks Online client.
If the new primary admin wants to track and check the current company's financials, they can run some reports. We can share this article with them if they need help: Run reports in QuickBooks Online.
If you have more questions about managing users and their roles, let me know and I'll help you out. If you happen to come across any difficulties while managing your reports or entries, feel free to add them to your reply. I'm sure we'll work something out.