Within the Policies section of the client Administration Tab, one of the options is Enable Firm Access to my Account:
When a client unchecks "Enable Firm Access to my Account" within Policies, CPA firm users can no longer access this client�s account.
When the client unchecks this box in Administration settings, the firm will see an Access Denied message when trying to access the client account:
This feature helps firms comply with hosting services independence guidelines by providing the client control over their own account access.