Deleting an FTP account is as simple as creating as creating the account. Deleting the account does not delete the folder or its contents, but it does prevent anyone from accessing that folder through FTP.
To delete an FTP account:
Click on the FTP Accounts link in the FTP Menu area.
Click on the button. Click on the FTP accounts link to return to the FTP Accounts window to confirm that the account has been deleted.