To delete an email account in your iPad's Mail app, open the "Passwords & Accounts" section of the Settings app.
If you use an alternative email app on your iPad, like Gmail, you'll have to delete your account from within that specific app.
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The iPad's Mail app is a universal inbox that can accommodate multiple email accounts from popular services like Microsoft Exchange, Gmail, and Yahoo.
Eventually, you may need to remove one or more accounts from your Mail app, like if you change jobs and no longer need access to an Exchange account.
Instead, that control is found in Settings.