Hi there, @rwolf.
Access to the Audit Log report is limited to primary admin users within the company. Therefore, any users other than the primary admin cannot access this specific report.
If a user wants to view any information from the report, they must contact their company admin. For more details about utilizing this or to learn what you can do and how to use it, you can visit this article: Use the audit log in QuickBooks Online.
Additionally, I included this article where you can learn more about creating your roles and customizing permissions using QuickBooks Online Advanced: Add and manage custom roles in QuickBooks Online Advanced and Intuit Enterprise Suite.
Moreover, you can personalize your QuickBooks company to function the way you want it to. For complete guidelines, you can view this helpful resource: Edit company settings in QuickBooks Online.
Feel free to reach out if you need additional help with managing users and roles in your company, @rwolf. I'm always here to lend a hand. Take care!