You are looking to migrate your Development (Dev) and Test environments to AWS. You have
decided to use separate AWS accounts to host each environment. You plan to link each
account’s bill to a Master AWS account using Consolidated Billing. To make sure you keep within
budget you would like to implement a way for administrators in the Master account to have
access to stop, delete and/or terminate resources in both the Dev and Test accounts. Identify
which option will allow you to achieve this goal.

A.
Create IAM users in the Master account with full Admin permissions.
Create cross-account roles in the Dev and Test accounts that grant the Master account access to
the resources in the account by inheriting permissions from the Master account.

B.
Create IAM users and a cross-account role in the Master account that grants full Admin
permissions to the Dev and Test accounts.

C.
Link the accounts using Consolidated Billing.
This will give IAM Users in the Master account access to resources in the Dev and Test accounts.

D.
Create IAM users in the Master account.
Create cross-account roles in the Dev and Test accounts that have full Admin permissions and
grant the Master account access.

Explanation:
http://docs.aws.amazon.com/IAM/latest/UserGuide/id_roles_create_for-user.html