The " Owner Account of this computer " has that privilege to add, remove, upgrade or downgrade accounts. This would include adding more Admin Accounts and / or downgrading an ADDED Admin account
Set up users, guests, and groups on Mac
Normally the " Owner Account " is the very first Account used when the Computer was Very First Setup as New and out of the box.
If the user is attempting the FileVault enabling from an ADDED Admin Account - Log Out of that account and Log Back into to First Account used on this computer when it was First Setup as New.
Adding additional Admin Account can be done there after.