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In QuickBooks Online (QBO) Advanced, you'll have the option to customize user access. Since you'd like to have a report only access to your user, you can select the Report only option. This way, your user can run the Profit and Loss report but can't make any changes to the transactions.
Here's how:
Once done, your user will receive an email invitation to have access to your QBO account.
You can also utilize the Custom user option the select which specific access is needed for their role. For more guidance, feel free to check out this article: Add and manage custom roles in QuickBooks Online Advanced.
You might also want to read this article to learn more about the user types and permissions: User types and user permissions in QuickBooks Online.
Please visit us again if you have additional questions about adding users. I'll be sure to get back to you. Have a good one.