We are giving a previous partner access to "Reports Only" . I understand they will not be able to change or record anything. Are they able to download reports ?

I got you, @userdaniel1.

I'll share some information about the reports-only user role. This type of role can see all reports except the Audit log. They can create custom reports and add report groups. That said, they can download or export reports in QBO. Thus, the option to exclude downloading is unavailable.

Learn more about the different access rights at this guide: User roles and access rights in QuickBooks Online.

Additionally, here's a link in case you need help with other tasks in QBO. It has topics with articles, just look for responses that suit your concern. 

Drop a comment below if you still have questions or concerns with user roles. I'm more than happy to assist you further. Take care and stay safe.