Let me share some insights about the user types and levels of access in Quickbooks Online. We have the Company Admin type in which he/she can see and do everything except to edit or remove your master's admin access. As for the Standard user, you can set different levels of access for this user. To learn the more on what a standard user can and can't do, please check out this article for your reference: User types in QuickBooks Online
Here's how to add a new user in QBO:
Navigate to the Settings icon and select Manage Users.
Click the New button to add a new user.
Choose the Type of user you want to set up and click Next.