We would require a specific user or a migration process to have MFA disabled. Although it’s not suggested due to security reasons, we might be forced to have it disabled.
If you disable the Multifactor authentication from the Multi-factor authentication in the Active Users, it will not matter as the system will still be enabled.
Before proceeding, a group should be created for example MFA Excluded and put the users needed in the group.
For this and the new portal changes Microsoft have done, you need to get into the Entra ID admin portal.
https://entra.microsoft.com
Click on Protection from the side pane and click on Authentication Methods.

Click on Policies and click on Microsoft Authenticator.
Click on the Exclude tab and add the group that was created earlier.
This should allow you to use an account without MFA.


