Hi @Chris1323, according to Airbnb's policy, it is not possible to transfer a listing to another account. New owners must create a new listing in their own account, and all previous reviews will remain on your profile.
If you cancel upcoming reservations, you will be charged cancellation fees and this will negatively impact your account.
You can do the following:
Close your listing to new reservations.
Add the new owner as a co-host to your listing and add their payout method to your account. This way, the new owner will be able to take care of all upcoming reservations and receive payouts.
In the meantime, the new owner can create their own listing and start receiving reservations for available dates.
Once the last reservation in your account is complete, you can remove the listing from your account.
Kind regards.
Elena.