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I've had an audible account since Jan, 2006. I have one of the grandfathered basic accounts, which means I only pay $10 a year, but don't get any credits. Back in 2012, I opened up a gold account for my niece and nephew to share. They used it a fair amount at the beginning, but not so much over the last couple of years. Now it has 18 credits built up. I definitely need to shut it down before it renews in December.
Unfortunately, one can't transfer credits from one account to another according to the service rep just now. So I guess that since you are suppose to still have access to the books even if you cancel the account, I'll need to go ahead an use those credits up myself.
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