You can delete a user by going to the Account and Settings then selecting the Manage User button. Just make sure that you sign in as master admin in the account to delete a user.
Also, deleting a user in QBO will not remove their activity from the Activity Log/Audit Log. To learn about the different options for user roles and access permissions, see this article: User roles and access rights in QBO.
To learn more about managing users or other tasks in QBO, see the following tutorials for reference:
That should help you delete a user in QBO. Please let me know how it goes or if I can be of additional assistance. I'm only a post away if you have follow-up questions. Take good care, @innerquestenterp.
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