It quickly happened that an account of a Microsoft 365 administrator:
- has been locked out in Microsoft 365
- has been incorrectly configured
- access is no longer possible
- has been taken over by an attacker
To counter such massive problems, an emergency user(s) helps. This Break Glass accounts can grant access to solve the problems.
Microsoft describes in the article Manage emergency access accounts in Azure AD the procedure for creating such emergency users and how to additionally secure these emergency users.