Thank you for posting this in Microsoft Q&A.
I understand you want to know about Permissions to reset MFA on a user account.
Apart from the Global administrator, the Privileged Authentication Administrator role have access to perform the reset MFA on all users account and Authentication Administrator role have access to perform the reset MFA on some user's account.
For your reference: https://learn.microsoft.com/en-us/entra/identity/role-based-access-control/permissions-reference#privileged-authentication-administrator
Hope this helps. Do let us know if you any further queries.
Thanks,
Navya.
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