Good morning, @Bottomlinebkg! Thanks for coming to the Community with this question, happy Friday. :)

There are a couple of reasons why the delete option wouldn't be available to you. Clients who are part of the Wholesale Billing subscription with their accountant can't be deleted (but can be made inactive). You also can't delete clients if you're the Master Admin for their company file.

Here's an article that walks you through how to remove a client who is on wholesale billing: Manage your wholesale billing plan and wholesale billing clients.

If you're the master admin, all you would need to do is make someone else the master admin. This article outlines those steps: Change the master admin user in QuickBooks Online. Then you can be removed from their account.

Let me know if either of those steps helps. If not, feel free to reply to this post and we'll continue to troubleshoot!