The user that creates a company in Bokio will automatically become the company owner. If there are multiple users within a company only the company owner can change the owner by going to Settings and Users and then clicking on Change owner.
You can then click on the drop down and select the name of the user that you wish to become the new company owner.
Company owners cannot leave the company if there are other users in the company, they must first change the owner or remove all other users before they can leave the company.
Company owners will always have access to manage users and this permission cannot be removed from them.