Según Firebird esto solo lo pueden hacer usuarios que tengan el rol de administrador.
Deberías generar una conexión como SYSDBA y crear/modificar el usuario.
Este es el enlace
Cita:
Description: Firebird 2.5 and up provide SQL statements for user account management. Except in one case, they are only available to the following privileged users:
•SYSDBA;
•Any user who has been granted the RDB$ADMIN role in the security database and at least one other database. The user must specify the role when connecting to the database.
•If AUTO ADMIN MAPPING is on for the security database: any Windows administrator connected to any database using trusted authentication without specifying a role. Whether AUTO ADMIN MAPPING is on in the connection database is unimportant.
Non-privileged users can only use ALTER USER, to change their own account details.
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