Can I use Simple Plan to send a link to my accountant?

I am currently on the Quickbooks Essential Plan, but I'm a single user and only need the basic features of Quickbooks.

I have compared the Simple plan and the Essentials plan and they offer near enough the same features for a one user setup. I do not need the ability to manage invoices from suppliers, etc.

The only thing I am worried about is if I downgrade to the Simple plan, will I still be able to send a "access?" link to my accountant so they can see my data to complete my corporate accounts - like they can with the Essentials plan.

Is my accountant considered another user on my plan, even though they do not use it day-to-day, only to see my financial figures come end-of-tax-year time.

Thanks for any help.