Yes.
But here's the thing. Despite what the rules say, you CAN give away your account. If you advertise it on the boards or otherwise bring it to TNT's attention, of course you'll get frozen because they'll notice people from a bunch of different IPs logging into that account at the same time and get suspicious.
But, TNT can't tell if an account's changed IPs because someone's playing at the library, changed internet services, or given away their account. So if you really want to transfer a whole account, do it discreetly with communications to <i>one</i> other person and only discuss it outside Neopets.com, such as in email.
I have given away two accounts before, once because I quit "for good" and wanted to give it to a friend who was still playing, and once because I didn't want a certain side account anymore but it had a good username that another user liked, so I gave it to them.
But basically, if you want to try this sort of thing on the neoboards...it's very risky. I personally don't think it's wrong or cheating if somebody voluntarily wants to give up their account. But TNT thinks differently, and they are monitoring the neoboards.