How do I delete this account and any clients with this.

To clear out this QuickBooks Accountant account safely without risking your other active accounts, here is what you need to do:
 

1. If you pay for a client's subscription under your firm, click the Gear icon at the top right, go to Subscriptions and billing, find the client, and select Transfer billing to client so future charges go directly to them.
2. Open the client's file from your list, click the Gear icon, and choose Manage users. Find the client's name, click the dropdown next to it, and select Make Primary Admin. If they are not on the list yet, use Add user to invite them as a Company Admin first, then change them to Primary Admin once they accept.
3. Ask the client to log in on their end, click their Gear icon, go to Manage users, select the Accounting firms tab, and click Remove next to your firm.
4. Go back to your main menu, click Clients, find the client on your list, click the dropdown under the Action column, and select Make inactive.
5. Check your login email to decide what to do with the firm account itself:
    

• If this account uses a unique email address not tied to your other QuickBooks accounts, log in at accounts.intuit.com, go to Data privacy, and submit a delete request.
• If you share this email with your other active QuickBooks accounts, do not delete the profile at accounts.intuit.com, or you will lose access to everything. Just leave the emptied firm as it is, since it costs nothing and will not interfere with your other accounts.
   

Let me know if you need anything else. I'm always here to help.