I've simple procedures on how to remove the primary admin user in QuickBooks Online (QBO).
You can go to the Manage users page to remove the primary admin in your QBO. But before doing that, you'll need to transfer the role first, either to the existing or new user. This can be done by following the steps below.
Go to the Gear icon, then choose Manage users.
Click the Add user button if the person isn't a QuickBooks user yet. Make sure that they're listed as Admin in the list.
Click the small drop-down arrow in the Action column and select Make primary admin.
4. Once the newly invited receive the email, they need to accept the invitation by clicking the Let's go button.