Hi there, @davebarry719. I can share with you some information about combining two QuickBooks Online (QBO) accounts.
At this time, we're unable to combine two QBO accounts. In this case, you can only export the data out from one account and import it to the second one.
To export the data:
Go to the Gear icon, then click on Export Data under Tools.
Add or remove items from theReportsandListstabs by toggling the slider.
Tap on Export to Excel.
To import your data, click on Import Data from the Gear icon.
I'm adding these articles as your additional reference: