Thanks for getting back to us, Lynne.

We can add 2 in-house accountant in every QBO subscription plan. Here's the user limits for each subscription version:

QuickBooks Online Simple Start : 1 billable user + 2 accounting firms

QuickBooks Online Essentials     : 2 billable user + 2 accounting firms

QuickBooks Online Plus                : 5  billable user + 2 accounting firms

QuickBooks Online Advanced      : 25 billable user + 2 accounting firms

Since your plan is the basic or the Simple Start version, you're unable to add another user on file since it is a single user file only. If you need to add a new user, you need to upgrade the subscription to higher tier level.

Here's how you can add an accountant user in your QBO file:

1. Click on the Settings icon.
2. Click on Manage users.
3. Click on Accountants tab.
4. Enter your accountants email address and click on Invite.

As for the feature you are looking to be able to add read-only access to the accountant in QBO is not yet available at the moment.

Check this link to learn more about: Add accountant users in QuickBooks Online.

Post again in the Community if you have other questions about QuickBooks.