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Understand the Relationship Between MFA and a High Assurance Login Session (Salesforce Orgs)
Certain operations in Salesforce are available only to admins and other privileged users who have a high assurance session. When multi-factor authentication (MFA) is enabled, a high assurance level of security is required to generate temporary verification codes. It’s also necessary for using the Login As feature without needing end users to respond to MFA challenges for you. If your org uses session-level policies, some sensitive actions such as accessing reports or managing IP addresses can require a high assurance session. Avoid access problems by making sure the appropriate users automatically get a high assurance session when they log in to Salesforce.

