My external account reconciles my bank accounts. Does she also have the ability to view downloaded bank statements?

Hello, @pamela22.

Inviting your accountant into QuickBooks Online can help you a lot. With access to your company, they can review your books, make corrections, and fix any tricky transactions. 

Your accountant can have a reference for your transaction by checking your downloaded bank transactions. This way, they can accurately categorize and reconcile them.

Moreover, you can check out these articles to learn how to add, manage, or delete user profiles and know the maximum number of things, like accounts or users, you can have:

• Add and manage users in QuickBooks Online
• Learn about usage limits in QuickBooks Online

Feel free to reach out if you have further concerns about your accountant's access or any QuickBooks-related queries. Keep safe.