QB Issue Resolution:

For QuickBooks Online Plus it allows up to 5 users to work simultaneously plus an Accountant user to access the data file.

Resolution for Issue 'How many users can access a company in QBO?' available: Yes (Solved).
Source: Intuit Community forum.

How many users can access a company in QBO?: this issue or error code is a known issue in Quickbooks Online (QBO) and/or Quickbooks. Support for this issue is available either by self-service or paid support options. Experts are available to resolve your Quickbooks issue to ensure minimal downtime and continue running your business. First try to resolve the issue yourself by looking for a resolution described below. If it is a complex issue or you are unable to solve the issue, you may contact us by clicking here or by using other support options.

Support for Maximum users in QBO
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Error Recovery for Maximum users in QBO [Canada]
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Additional Support Options: