Hello there, @hasan2020cpa-gma.
In QuickBooks Online Plus, you're allowed to add up to 5 users for free and buy additional user seats up to 20. But there is no available customization of permissions for this plan.
To learn more about the prices of our programs, you can always see this link: Compare QuickBooks Online plans.
I'd also like to add this link, which contains details about the different user types that you can add in QBO and on how to manage them: Learn about the different user types and levels of access in QuickBooks Online.
Let me know if you have any other questions on this. I'll make sure you're taken care of. Have a wonderful day!