Good theme for a B2B trade store

Hi, we are looking to build a new trade store and require a certain amount of functionality, for instance:
Create accounts for customers with rules such as which brands they are allowed to view - pay direct or place on an account.
Accounts for our agents so that they can place orders on behalf of our customers.

I am sure that most themes can be tweaked to apply this functionality, but I would like to know if there is a theme for Wordpress that is built specifically for this service?

eCommerce I’ve preferred Magento, but for WordPress you would select a theme with WooCommerce functionality which is the most trusted. I would have to go with Marketify.