Deleting Tempo accounts requires the Tempo Account Administrator permission.
You can delete a Tempo account to completely remove it, but to do that the account cannot be linked to a Jira project or any issues. Since an account may be referenced by many worklogs, it's best practice to archive or close an account rather than delete it. If an account is linked to one or more projects or issues, Tempo notifies you that the account is still in use and that you must remove any links before you can delete the account.
To delete an account:
Select Accounts in the Tempo sidebar.
Verify that there are no worklogs associated to the account anymore so that you don't lose any data. You can use the Account Timesheet to do this.
In the Accounts view, click Delete in the Action column for the relevant account. You might need to scroll to the right to see the Action column.