QB Issue Resolution:

Yes, it is called Read Only Access and does not subtract from your available users

Resolution for Issue 'Is there a way to give someone full access to VIEW anything, but no access to CHANGE entries?' available: Yes (Solved).
Source: Intuit Community forum.

Is there a way to give someone full access to VIEW anything, but no access to CHANGE entries?: 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 called Read
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Error Recovery for called Read [Canada]
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