What is the limitation regarding deleting an account from the Chart of Accounts?

The correct choice indicates that in QuickBooks Online, you cannot delete an account directly once it has been used in transactions. This restriction is in place to maintain the integrity of financial records. Deleting an account that has a transaction history would alter the historical data linked to those transactions, which could result in inaccuracies in reports and financial statements.

Instead of deleting, QuickBooks Online allows users to make accounts inactive or hide them. This way, the account remains in the system for record-keeping purposes, while no longer appearing in the Chart of Accounts or being available for new transactions. Thus, the concept of preserving transactional integrity is fundamental in accounting software, which is why direct deletion is restricted for accounts with transaction activity.