Transfer Master Administrator for different versions

Depending on which version of QuickBooks Online your have the process for transferring the Master Administrator rights can be different. 
For QuickBooks Online Plus and Essentials companies use the following process.
For QuickBooks Online Simple Start companies scroll down to the section Transfer Master Administrator for Simple Start companies.

Transferring the Master Administrator rights to an existing Company Administrator

Only the current Master Administrator can make this change.  When signed in as the Master Administrator, the Transfer Master Administrator button appears on the Manage Users page. The new Master Administrator must be an active Company Administrator with an email account. If you are not the current Master Administrator, please ask the current Master Administrator to follow the steps below.
  1. Log into QuickBooks Online using the Master Administrator's user ID and password.
  2. Click the Gear icon.
  3. Select Manage Users.
  4. Click the Transfer Master Administrator button on the left side of the screen. If this button does not appear, you are not signed in as the Master Administrator. 
  5. In the Transfer To drop-down list, select the name of the new Master Administrator. 
  6. Click Finish.
  7. Sign out.
  8. An email will be sent to the person being invited to become the new Master Administrator. That person will need to accept the invitation from the email.

If the user you wish to transfer the Master Administrator role to does not appear in the drop-down list, click Cancel to return to the Manage Users page. You will need to make the desired user a Company Administrator. Make sure an email address is included for the user. 

Important: The Master Administrator role does not transfer until the invitation is accepted by the new person.

Add a New Company Administrator to your QuickBooks Online Subscription
You must be a Master Administrator or a Company Administrator to add a new user.  If the user you'd like to transfers rights to has not been added, you will need add the user before the transfer can take place.

To add a new user who will be the new Master Administrator:

  1. Click the Gear icon 
  2. Select Manage Users.
  3. Click the New button at the bottom-right.
  4. Select Company Administrator and then click Next.
  5. Enter the new user's email address and their name. Click Next.
  6. Complete the screens until you get to the last one and then click Finish.
  7. Sign out.

When you click Finish, an email will be sent to the new user. Tell them to read the email and then click the link which is in the word HERE. If they already have a QuickBooks Online user ID and password, they can use it. If not, they can create their user ID and password.

Once the user has been invited and the user ID and password has been created for the new user, you must sign in again as the Master Administrator in order to transfer the role to another user.

***NOTE: Once you have added a new company administrator, please refer to the beginning of this article Transferring the Master Administrator rights to an existing Company Administrator to complete the Master administrator transfer process.

Transfer Master Administrator for Simple Start companies.

To transfer the Master Administrator rights for QuickBooks Online Simple Start please contact support.