In QuickBooks Online (QBO), there are three primary levels of access or user roles that determine the level of permissions and access to the company’s financial data.

These user roles are:

1. Master Administrator: The Master Administrator has the highest level of access and control within QuickBooks Online. This role can perform tasks such as managing user access, changing subscription settings, accessing all areas of the company file, and making administrative changes. There can be only one Master Administrator for each QuickBooks Online account.
2. Company Administrator: Company Administrators have similar access to the Master Administrator, with the ability to manage user access and access all areas of the company file. However, they cannot change certain subscription settings or remove the Master Administrator. A QuickBooks Online account can have multiple Company Administrators.
3. Standard User: Standard Users have limited access compared to administrators. They can typically enter and categorize transactions, view reports, and perform other regular accounting tasks but do not have access to manage users or change certain account settings. The permissions for Standard Users can be customized to some extent based on the specific role or responsibility within the company.

You need to assign user roles carefully in QuickBooks Online to ensure that individuals have the appropriate level of access for their job responsibilities while safeguarding sensitive financial information. You can adjust and customize the permissions for each user role to align with your organization’s needs and security requirements.