Hey there, tracy,

Welcome to Community!

When Reports Only Users log into QuickBooks Online they only see Report List page. They can access any report except for Payroll Reports. 

They can customize the reports, but they cannot change any information they see in the reports. They have the ability to create their own memorized and group of reports. Reports Only User do not have the access to the Audit Log.

Please let me know if you have additional questions. Thanks.