To reassign ownership of Zoho One, use the directory in the new UI:

• Navigate to the directory icon in the top right, next to your avatar.
• Hover over the icon to access the Organization section.
• Click Change Owner.
• Enter the new owner’s name or email address.
• Review the warning: Apps like Creator and Sites that don’t allow multiple administrators will have their rights reassigned from you to the new owner.
• Optionally, take or untick apps owned by other users to transfer ownership (e.g., Books can be changed).
• Click Confirm to complete the reassignment.

After confirmation, the new owner (e.g., User Two) will have full ownership of the organization.