The server edition currently supports multiple users. These users can be either administrators with access to all businesses or restricted users to specific businesses.
What would be really useful is if we could further qualify restricted users to support read only flag. Often we want to offer access to external legal/accounting people and we don’t want them to make any changes - just view.
In quickbooks you can restrict a certain user either to access whole company, selected company, certain accounts only, they can not delete any transactions, and also there is an audit trail.