We recommend buying the accountants own licenses, as most companies have accountants who work on site for periods. Microsoft 365 is designed to administer licenses so you can have one or more licenses reserved for such occasions. The sharing function can be used for those who only need to be able to read the documents. If you need to be able to access, for example, the accountant system and other financial applications, users must also have a license in Microsoft 365 and Share Control.