Why is my Reseller able to create accounts over its limit?
If a reseller has the ACL "edit-account" enabled, they are able to create more accounts than allocated in their Account Creation Limits. The following warning is also mentioned in the WHM interface when enabling the "edit-account" ACL:
Warning: This allows a reseller to bypass account creation limits on features such as dedicated IP addresses and disk usage.
If you do not intend for your resellers to create accounts over their limitations, please remove this option through WHM's "Edit Reseller Nameservers and Privileges" interface.