If you are receiving the error message “ User cannot be deleted because records are associated with the user account'' there might be records that are associated with this user account so this user account can not be deleted. 

Generally, when a user account is created, the user is added as a member of the default matter team and the user account must be removed from the team in order to delete it. In case, iIf you receive the same warning message when attempting to delete a newly created user account then you need to remove the user from the associated teams.

Follow the below steps to remove the users from the associated teams.

Step 1: Settings> Company details>Users> Search for the user account that you'd like to delete. 

Step 2: Click on the user account that you’d like to delete.

Step 3: Click on the Teams tab and select all the associated teams and click on Remove Teams.

Once the associated teams are removed then you'll be able select and delete the user account that is not associated with any records. 

Note: If the user account is in inactive status then the associated team will not be displayed. Kindly update the status of the users to Active so that the associated teams of the users will be displayed.