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Hello,
Closing an AWS Account correctly involves a thorough evaluation of the steps to take both before and after the account closure, along with adherence to established guidelines.
Please take a look at this link which describes how to go about closing a standalone account https://docs.aws.amazon.com/accounts/latest/reference/manage-acct-closing.html
Please take a look at this link which describes how to go about closing a member account in your organization. To close the management account for the organization, you must first either remove or close all member accounts in the organization. https://docs.aws.amazon.com/organizations/latest/userguide/orgs_manage_accounts_close.html
You may also want to take a look at this article which sheds some light on how to go about closing an AWS account https://repost.aws/knowledge-center/close-aws-account
Hope this helps !
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