In Zoho One, there an "owner" of the account - this is by default the person that set up the Zoho Instance (started the subscription).

If you need to change the owner, as for example, the person originally signing up has moved on, then follow these steps:

open one.zoho.com. and go tho the admin tab. Select Organisation info, and over over the avatar of the owner - a menu appears to change the owner to another person in your organisation.