Administrators should be able to add or delete users, all except for 'owner'

The whole idea of an 'administrator' is to manage the software for the owner. It just seems crazy 'administrators' need to get the login details of the owner in order to setup users to work on a file. If you are a Reckon partner it makes sense to manage this on behalf of the client as an administrator. It does not make sense to have to keep the owners login details (which has access to credit card details) so that administrators can do their job.