When the sub-account user logs in, they see exactly the same client area that the master account owner would see, albeit they can't view areas that they don't have permissions to access.
The screenshot below shows the error page which is shown if a Sub-Account user tries to access an area that they don't have permission for. Rather than simply dead-ending them with an access denied error it gives them an explanation of what areas they can access and what to do in the case they think this is incorrect. A small personalization touch is the welcome message at the top right of the screen which will show the sub-account users own name, while the account info at the bottom right shows the master account info they are a member of.