The instructions to switch from one account type to another state to use the "upgrade" button in the accout menu. I cannot find this button anywhere. Where is it?

To upgrade your QuickBooks Online(QBO) subscription to a higher-tier plan, please make sure you're logged in as the Primary user or a Company admin, and that your payment information is up to date. If you are a standard user or a custom user, this button will not be visible to you.

Please reply to this post if you have additional concerns.

The "Upgrade" button location depends on what you're trying to switch between. If you're changing your QBO subscription plan (e.g. Simple Start to Plus), go to Settings (gear icon) → Account and Settings → Billing & Subscription → you should see a "Change plan" or "Upgrade" option there, not in the account menu. If you're trying to change a bank account type in your Chart of Accounts (e.g. from Bank to Credit Card), there's no "Upgrade" button for that — you'd need to create a new account with the correct type and re-categorize your transactions, then make the old one inactive. Which specific upgrade are you trying to do?