Can you confirm if this is a company-managed computer or your personal computer?
Creating a second Microsoft account normally does not remove or stop a virus by itself. A virus is usually on the device or in infected files, not in the Microsoft account.
Please clarify this with your company IT team first. They may not mean creating a new Microsoft account. They may mean creating a new Windows user profile on the computer, or disconnecting the old OneDrive sync to stop infected files from syncing to company data.
If this is a company device or company OneDrive account, follow your IT team’s instruction. The computer should also be fully scanned and cleared before reconnecting OneDrive.