iamUserAccessToBilling

If set to ALLOW, the new account enables IAM users to access account billing information if they have the required permissions. If set to DENY, only the root user of the new account can access account billing information. For more information, see About IAM access to the Billing and Cost Management console in the Amazon Web Services Billing and Cost Management User Guide.

If you don't specify this parameter, the value defaults to ALLOW, and IAM users and roles with the required permissions can access billing information for the new account.