QuickBooks Online allows you to set up different user types based on how much you'd like your employees to have access to. Allowing your user to review the Customer Contact List report means that you may have to adjust their access levels. I'll explain the limitations of the reports-only user.
Reports-only users can see all reports except the Audit log (reports that show payroll or contact info). They can create custom reports and add report groups, but they can't view the actual transactions. They can't see reports that show contact info.