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Buy nowYou are right, Matteo.
The user could always see and generate the default management reports. On the other hand, they are unable to view the custom management report.
As a workaround, you can send the report to the other user's email or export it if you wish to share the custom report to them.
Here's how you can send or export the report:
Furthermore, I'm sharing this article to see who made changes to your books and what they did: Use the audit log in QuickBooks Online.
Please know that I'm just a reply away if you need any further assistance apart from the custom management report. Have a good one!