Thank you for joining the Community. I'd be happy to help share some information about billing inactive clients in QuickBooks Online Accountant.
When inactivating the clients, it only deletes their companies from your client list, and their data remains. However, you'll still be charged for their QuickBooks Online accounts.
If you no longer wish to be billed for your clients' company, you need to remove them from your Wholesale Billing subscription. Before doing so, please make sure to transfer the Master Administrator role to the clients. So that they have the current Master Administrator's access to make changes to their accounts.
After that, you can go ahead and remove them from your subscription.
At the top right, click the Gear icon.
Select Your Account.
Scroll down to the Wholesale Clients section and select the client you want to remove.
Select the Batch Actions drop-down and choose Transfer Billing.
Read the notification, then click Continue.
Once the company has been removed, you will no longer be charged. After that, your client will be responsible for their own subscription.