As Nic mentioned, it depends on what type of account you're referring to. The steps he provided are the instructions to delete an Atlassian account. Refer directly to the documentation here: Delete your Atlassian account.
If Nic's steps didn't help you, can you help us understand what you need to delete?
If you mean your Atlassian account (such as the one you are using to talk to us here), then go to https://id.atlassian.com, log in with the account, click profile (your avatar/icon at the top right) and then "manage account", and then "account preferences" on the left.
You will land on a screen with a "delete account" button at the bottom, click that, and follow the rest of the instructions (may be as simple as a confirmation).
If that "does not work", could you give us the symptoms you see? What action does that process fail on and what does it tell you is wrong?
If you mean an account that has access to your cloud systems, and not your Atlassian account, then you'll need to answer @Vero Rivas ' question and give us the sypmtoms of "doesn't work"
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