QuickBooks Online has a lesser known user type which is a Reports View Only User. What is unique about this type of QBO user is that it always complete transparency without the concern of accidental changes to bookkeeping integrity. This is perfect in a partner situation. Even custom reports can be created and shared with the Reports Only User. Plus, it’s FREE. The Reports Only User does not count against the 5 users allowed for a normal QBO plus user.
To learn more about View only user use the link here: http://bit.ly/2GikqOu