You can disconnect an entrepreneur from your accountant profile.
In the menu on the left, go to "Files". There is a pencil icon behind every file. Click on it to open the customer file you want to disconnect.
Click the button "Disconnect" at the bottom. The company is now no longer linked to your account.
If the entrepreneur managed and paid for the licence himself, he can continue working as usual.
If you managed and paid the licence for him, the account will be deactivated. The entrepreneur can now choose a new licence the next time he logs in.