You cannot find it because it is a bit hidden.

Gear>account & settings>payments.  Click the manage acct. button.

Resolution for 'account terms issue: 'How can I find my merchant account terms?' available: Yes.

The account terms 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 account terms issue yourself by looking for a resolution described in the article. If it is a complex account terms issue or you are unable to solve the issue, you may contact us by clicking here or by using other account terms support options.

For more information about resolving issues related to account terms in Quickbooks/QBO or to get support for the issue 'How can I find my merchant account terms?', click the link below: