You need to meet the planned changes for the User administrator role.

In Azure AD Privileged Identity Management (PIM) for Azure AD roles, the exam materials describe that you tailor how a role (for example, User administrator) is used by editing its Role settings. These settings control activation behavior, including require multi-factor authentication, justification, approval, assignment/activation durations, and notifications. The guide states that administrators can “configure activation requirements and time-bound eligibility on a per-role basis” and “enforce approval workflows and MFA at activation.” Access reviews are used to periodically verify who still needs a role, but they do not implement the operational changes to how the role is activated. Active assignments simply shows and changes who currently holds active/eligible assignments; it does not set policy for the role’s activation behavior. Administrative units scope certain directory tasks, but they are not how you change PIM activation/approval/MFA requirements. Therefore, to meet planned changes for the User administrator role (such as least privilege activation with approval, justification, and MFA), you update PIM → Azure AD roles → User administrator → Role settings. This aligns with the SC-300 objective to “configure PIM settings and policies for Azure AD roles,” ensuring governance by policy rather than ad-hoc assignment.