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You unable delete users that have created transactions. What you can do is change it into inactive instead. Then change their password to something that can't be guessed.
If you're referring to QuickBooks Desktop, you can inactivate your employees that no longer work for the company.
Here's how:
If you're not paying the employee, for the time being, you can unselect them in the Enter Payroll Information window when you run payroll.
If you're using QuickBooks Online, you can follow the steps:
Keep in mind, deleting a user is permanent. But you can still view their history in the audit log.
For your reference, you may check out these articles for more information:
If you have any other questions or concerns, feel free to post below. Thank you for your time and have a nice day.