A company has established a new AWS account.

This answer is the most secure and recommended option for securing the root user of a new AWS account. The root user is the identity that has complete access to all AWS services and resources in the account. It is accessed by signing in with the email address and password that were used to create the account. To protect the root user credentials from unauthorized use, AWS advises the following best practices:

Create IAM users for daily administrative tasks. IAM users are identities that you create in your account that have specific permissions to access AWS resources. You can create individual IAM users for yourself and for others who need access to your account. You can also assign IAM users to IAM groups that have a set of policies that grant permissions to perform common tasks. By using IAM users instead of the root user, you can follow the principle of least privilege and reduce the risk of compromising your account.

Enable multi-factor authentication (MFA) on the root user. MFA is a security feature that requires users to prove their identity by providing two pieces of information: their password and a code from a device that only they have access to. By enabling MFA on the root user, you can add an extra layer of protection to your account and prevent unauthorized access even if your password is compromised.

Limit the tasks you perform with the root user account. You should use the root user only for tasks that require root user credentials, such as changing your account settings, closing your account, or managing consolidated billing. For a complete list of tasks that require root user credentials, see Tasks that require root user credentials. For all other tasks, you should use IAM users or roles that have the appropriate permissions.