Good to see you here in the Community, @KHALIL S.

In QuickBooks Online (QBO), only the Primary admins, company admins, and accountants can access the audit log information. However, if you add a standard user and give them all access, they can also view the activity log.

Also, when you add a user in QBO, you can manage their roles and limit their access to specific tasks. You can also choose what users can see and do within different areas of QuickBooks, like customers and sales or vendors and purchases. That said, only added users can log in to your account and access the audit log.

To see further details about the access rights of users, you may click this article: User roles and access rights in QuickBooks Online.

Lastly, you may refer to this link on how the audit log records all account activity, such as user sign-ins, changes to QuickBooks settings, and edits to customers, vendors, and employees: Use the audit log in QuickBooks Online.

Let me know if you have other concerns about accessing your company file or any QuickBooks matters. I'm always here to help. Have a good one.