Thanks for reaching out to the Community, cetlimited,
I'm here to share information about types of users access and permissions in QuickBooks Online (QBO).
Roles determine the level of user access and are set by your Master Administrator. There are different types of users in QBO and each role contains specific access rights especially with report types.
To learn more about different types of users and each access limits, you may check out these articles for more detailed information:
Should you have any questions, please feel free to reach back out. Have a great day!