QB Issue Resolution:

With QuickBooks Online there is an additional subscription charge for each additional company you create. You can create a second company by clicking the following link:

Once you select your version be sure to choose, “Already have an Intuit User ID” and sign in with your current information.

Resolution for Issue 'How to Add a New Company to QBO?' available: Yes (Solved).
Source: Intuit Community forum.

How to Add a New Company to QBO?: this issue or error code is a known issue in Quickbooks Online (QBO) and/or Quickbooks. Support for this issue is available either by self-service or paid support options. Experts are available to resolve your Quickbooks issue to ensure minimal downtime and continue running your business. First try to resolve the issue yourself by looking for a resolution described below. If it is a complex issue or you are unable to solve the issue, you may contact us by clicking here or by using other support options.

Support for Add Company to QBO
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Error Recovery for Add Company to QBO [Canada]
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