Welcome to the Community. Just a few insights about accounts in the Chart of Accounts. QuickBooks creates your chart of accounts automatically based on the type of company you select when you first create your company file.
I think you're looking for "Accountant" vs. Accounting. And that usually is automatically created as a sub-account under Professional & Legal Fees.
Maybe it is there and accidentally got marked as inactive, so it is just hidden. At the bottom of the Chart of Accounts, check Include Inactive to see all the accounts. If the Accountant is there, Right Click on it to Edit the account. Then just UNcheck where it says Make Account Inactive.
If for some reason you want to change Accountant to Accounting, just Right-Click again on Accountant and click on Edit Account and change the name.
Thanks. I am not seeing any sub-accounts under Professinal Fees in my 2016 QB desktop program (I am only minimally using QB in my solo acupuncture practice). Perhaps I made some beginners mistake and inadvertently got rid of the sub-accounts unter Professional Fees ...or my version doesn't have those sub-accounts by default.
I certainly could simply put fees paid to my accountant under Professional Fees.