While it may be rarely used, it seems like we should have the option of reassigning a Final Report Requirement to an account that is different from the Request Applicant Account. I know you can publish the Final Report to an account other than the one on the Request, but that requires a one-off publishing step, rather than the batch publication of report forms. If the account can be changed on the Final Report Requirement record, that Requirement/form could be published as part of a batch. We should have the Transfer Account option on any Requirement that requires the publication of a form to be submitted.