Available in Sage Simply Accounting Accountants' Edition.

Adding, Modifying, or Removing Accounts

You can rename a linked account and it will not affect the link.

You can only remove an account if:

You have finished entering your company's historical information.
The account has a zero balance.
It is not being used as a linked account in your company.
It has not been used since the earliest transaction date.
The account has not been used in transactions belonging to the current or previous year.