New FTP accounts can be created if you wish to give access to other users but do not wish to give them your cPanel login credentials. Each user can then be granted different levels of access by being assigned to a specific directory.
There may be occasions when you need to provide FTP access, but do not wish to share your cPanel login credentials. For instance, a developer might need to upload images.
All your emails and other personal data are stored in your ‘home’ directory on your server. By setting up a separate FTP account, you can restrict access to the specific folder locations yet still allow your web developer to access your files.