OT: Root access policy

[Irk Ed]

For the first time, a customer is asking me for root access to said
customer's servers.

Obviously, I must comply. At the same time, I cannot continue be
accountable for those servers.

Is this that simple and clear cut?

Assuming that I'll be asked to continue administering said servers, I guess
I should at least enable accounting...

I'd appreciate comments/experience/advice from the wise...