Some filers may have many reasons for setting up multiple Firm Accounts. Perhaps they file for multiple law firms, or maybe the firm they work for has so many filers that they may need multiple Firm Accounts.
The problem with having multiple Firm Accounts is that the filers in the account can only view the Firm Filing History for the Firm Account their email address is tied to. Example: If a filer is attached to Firm Account A, then they would not be able to view the Firm History for Firm Account B, even if they are created by the same Firm Administrator.