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Who is able to manage users for an AWS account?

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The AWS account holder can manage users, groups, security credentials, and permissions. In addition, you may grant permissions to individual users to place calls to IAM APIs in order to manage other users. For example, an administrator user may be created to manage users for a corporation—a recommended practice. When you grant a user permission to manage other users, they can do this via the IAM APIs, AWS CLI, or IAM console.

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