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Accountant users have the right privileges to change their client's subscription levels and here's how you can do it:

Upgrading a QuickBooks Online Company

1. From QuickBooks Online, click the Gear icon (⚙) > Account and Settings.
2. In the QuickBooks section, select Upgrade.
3. The options for upgrading will appear, as well as pricing. Select Upgrade on your desired tier.
4. Confirm the upgrade and new billing rate, then select Confirm Upgrade.

These steps are also available from our guide on upgrading your subscription as well as the brief video below for your benefit:

Downgrading a QuickBooks Online Company

1. From the QuickBooks Online Dashboard, enter https://qbo.intuit.com/app/changeplan over the current URL in your browser.
2. The Change Plan window will appear with your available tier options.
3. Please be aware that all features specific to your current tier will need to be disabled before continuing. This includes Recurring Transactions, Number of Users, Inventory, and Third Party Apps. For help disabling these features, see the downgrading article linked below.
4. Once you've disabled these features, follow the steps again to finalize the Change Plan process.
5. Verify the new billing information and select Confirm.

Our awesome guide on downgrading a subscription can provide additional assistance if needed. Once the client is on the desired subscription level, just a few additional steps are needed to change them to wholesale. Use the instructions below to get started:

Add a client to your wholesale billing

1. Begin by verifying that your client meets the wholesale eligibility requirements listed at the link.
2. From your QuickBooks Online Accounting Firm, click the Gear icon (⚙) > Your Account.
3. Select Move clients to wholesale near the bottom of the page.
4. Check off each client you'd like to include. Click Next > Move Client(s).

These steps are also available from the article linked in Step 1 above. Using the resources I've included, you'll have that client's subscription level changed and discounted in no time. Please know you can always come to the Community for all of your QuickBooks needs. Thanks for reaching out, wishing you and your business continued success in all that you do.