Bank account

My friend have Bank account with his mother. He is second holder. From last two years he is not doing any Transaction. Earlier he deposit his salary cheque in that account. He is filing return as well as his mother also filing return. In his mother account that Bank not shown. My friend showing in his balance sheet. Now my friend want to close that account. Plz suggest what to do best in this case continue Bank account by submitting kyc or close the account