This answer states that working with subject matter experts to perform UAT in a sandbox is what the BA should do during UAT to ensure that a record-triggered flow that notifies account and opportunity owners once a quote has been accepted meets the requirements for Cloud Kicks. Subject matter experts are people who have specialized knowledge or skills in a specific domain or area, such as sales, service, marketing, or accounting. Working with subject matter experts can help the BA to test and validate that the record-triggered flow works as expected and meets their needs and expectations. A sandbox is a copy of a Salesforce org that is used for development, testing, or training purposes. Performing UAT in a sandbox can help the BA to test and validate the record-triggered flow in a safe and isolated environment, without affecting the production org or data. References:
https://trailhead.salesforce.com/en/content/learn/modules/salesforce-business-analyst-quick-look/use-stakeholder