Thanks for actively responding, @bl11. 

As per my peer, @Mark_R on his previous response, changing the Master Admin on the account depends on who's paying the subscription to Intuit. 

It could be that you're subscribed through your accountant, this is why the option to transfer the Master Admin isn't available on your end. Can you please confirm if this is true? If so, you'll have to contact him/her to help you transfer the Master Admin rights of your account.

If this isn't the case, can you confirm that you are the current master admin? Because only the current admin has the ability to manage all users and transfer your role to someone who needs to manage your company in QuickBooks. Refer to this article for more insights: Change your QuickBooks Online master admin user.

If you are and the option is still unavailable on your end, I'd recommend contacting our QuickBooks Support team to take a closer look at the issue and help you transfer the Master Admin rights. 

Otherwise, submit a request to update your email to maintain access to QuickBooks as the master admin of the account through this link: https://help.quickbooks.intuit.com/en_us/update_email.

Feel free to get back and know that we're always delighted to help if you have more concerns. Stay safe.