Only the current account owner can switch to a new account owner.
Here is how to change the account owner in Zendesk:
1. Go to Admin Center > Account > Contacts.
2. If the new account owner isn't already a billing admin, you should start by adding a new Billing Admin in the top right corner. The new account owner must be an Administrator in Zendesk in order to be added.

3. Then, select Make account owner on the three dots to the right of the name of the new billing admin.

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