I am assisting a Business owner who purchased new iPhone 7's and when setting up the new devices the verification code is going to the wrong number. Any ideas how to correct this?

See the "How do I turn off two-step verification?" section in:

Two-step verification for Apple ID - Apple Support

Also, see the "Is two-step verification the same as two-factor authentication?" in case that is what you mean, then see the "Can I turn off two-factor authentication after I’ve turned it on?" section of:

Two-factor authentication for Apple ID - Apple Support

If you still have problems, use the link at the bottom of either article to contact Apple support.

On your device, go to Settings → iCloud → Keychain and switch Keychain off then on again.

Tap "Approve with Security Code", tap "Forgot Code" and then tap "Reset".

Follow the instructions to reset iCloud keychain and create a new passcode.

You will then be prompted to update to your new number.

Learned from Zinacef