If you or the client are unable to access the Google Analytics account it is always recommended to try to regain access to your Google Analytics account rather than creating a new account for your website. All of the historical data in your account is critical when analyzing trends and making business decisions.
To regain access to the Google Analytics account, please visit the following link and go through their recovery steps:
Google Support: Analytics Recovery
When you get to step 4 and you have to Contact Google be sure to use either the client’s Google Ads customer ID or ours if they don’t have one.