Depending on HOW the user is setup.

For organizations where the person holding the position might change (treasurer for an HOA for example) I recommend setting up an email address specifically for that position. like ABCHOAtreasurer at gmail dot com and then have that be the Master Admin user.  That way anytime the position changes hands, no need to change the Master Admin, just change the contact name for the Intuit user ID and change the password for the gmail email account.