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Yes, the system will require the user to log in to your company Intuit Account if they don't have admin user access. Once they try to connect a bank account within your company file, they need to enter a company Intuit Account.
And, yes, an accountant doesn't have access to your company Intuit Account. They can access some areas of your QuickBooks to help you keep your data accurate from time to time. But, they don't have access to your sensitive customer data, such as credit card numbers and login credentials.
Since company log-on is vital information and private details, you may consider trying to link the Bank of America Credit Card in Bank Feeds on your end. Or, invite them within your company file and give them full access to your QuickBooks. We can use this link for further guidance: Set up or edit bank accounts for Bank Feeds in QuickBooks Desktop.
I see how convenient it would be to let our accountant link our bank account without requiring them to access the company Intuit Account. QuickBooks depends on the bank's method and what details are needed to enter to sync successfully. Still, we can send your suggestion to our Product Development Team to evaluate this idea and might do something to get this done. To do this, we can go to Help within your company file and select Send Feedback Online.
Also, we can visit these articles to learn about managing users in QuickBooks:
If you have more concerns about linking a bank account and managing users in QuickBooks, please know that you can tap me on my shoulder anytime. I'll help you in any way that I can.