i want the person to be able to see the accounts and profit and loss and aging reports but cannot make any amendment. So under what role is that

You can assign a user to the View company reports role. Users assigned to this role can access and see all reports except those that display payroll and contact information. They can also generate customer reports and groups, but can't see the actual transactions. Moreover, they're incapable of reviewing the audit log.

To assign a user, go to Settings (Gear icon) > Manage Users > Add User > Assign roles > choose View company reports. 

You can visit this link, which will walk you through all the different options for user types and permissions.

If you have additional questions regarding user addition, transaction management, or reports, leave a reply to this thread.