QB Issue Resolution:

No matter who purchases your company to begin with it is all who the company admin is.  An accountant could initiate and set up your company for you but never add you as a company admin and they could even lock you out on their own (perhaps if you did not monthly reimburse them for their wholesale billing) but you as company owner own the data. It is under your control to remove (uninvite) your current accountant user(s) at any time.

Your data does not go anywhere, even if someone stopped paying for it for 364 days it can be reinstated to full service before day 365 from reports only.

What happens, whether you are changing accountants or simply taking over payments is that the accountant user will relinquish payment status back to the company admin (you) and the payment method that you have on file with Intuit. If you have none on file then the subscription halts after 30 days and becomes read only for that aforementioned year. As long as you have a valid payment method on file then there will be no skipped beats. You can even have a new accountant user provide their discount rate once you select a new accountant user.

Resolution for Issue 'If we purchased QBO through our accountant, who owns our data/company files and what happens if we change accounting firms? Will I still have access to my historical company data?' available: Yes (Solved).
Source: Intuit Community forum.

If we purchased QBO through our accountant, who owns our data/company files and what happens if we change accounting firms? Will I still have access to my historical company data?: 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.

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