The management account, trusted access, and delegated administrators
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The management account (also called the AWS Organization Management account or Org Management account) is unique and differentiated from every other account in AWS Organizations. It is the account that creates the AWS organization. From this account, you can create AWS accounts in the AWS organization, invite other existing accounts to the AWS organization (both types are considered member accounts), remove accounts from the AWS organization, and apply IAM policies to the root, OUs, or accounts within the AWS organization.
The management account deploys universal security guardrails through SCPs and service deployments (such as AWS CloudTrail) that will affect all member accounts in the AWS organization. To further restrict permissions in the management account, those permissions can be delegated to another appropriate account, such as a security account, where possible.
The management account has the responsibilities of a payer account and is responsible for paying all charges that are accrued by the member accounts. You cannot switch an AWS organization's management account. An AWS account can be a member of only one AWS organization at a time.
Because of the functionality and scope of influence the management account holds, we recommend that you limit access to this account and grant permissions only to roles that need them. Two features that help you do this are trusted access and delegated administrator. You can use trusted access to enable an AWS service that you specify, called the trusted service, to perform tasks in your AWS organization and its accounts on your behalf. This involves granting permissions to the trusted service but does not otherwise affect the permissions for IAM entities. You can use trusted access to specify settings and configuration details that you would like the trusted service to maintain in your AWS organization's accounts on your behalf. For example, the Org Management account section of the AWS SRA explains how to grant the AWS CloudTrail service trusted access to create a CloudTrail organization trail in all accounts in your AWS organization.
Some AWS services support the delegated administrator feature in AWS Organizations. With this feature, compatible services can register an AWS member account in the AWS organization as an administrator for the AWS organization's accounts in that service. This capability provides flexibility for different teams within your enterprise to use separate accounts, as appropriate for their responsibilities, to manage AWS services across the environment. The AWS security services in the AWS SRA that currently support delegated administrator include AWS IAM Identity Center (successor to AWS Single Sign-On), AWS Config, AWS Firewall Manager, Amazon GuardDuty, AWS IAM Access Analyzer, Amazon Macie, AWS Security Hub, Amazon Detective, AWS Audit Manager, Amazon Inspector, and AWS Systems Manager. Use of the delegated administrator feature is emphasized in the AWS SRA as a best practice, and we delegate administration of security-related services to the Security Tooling account.