Who can see the profit report?

The short answer

Anyone with the view_woocommerce_reports capability — the same permission WooCommerce requires for its own sales reports. That means administrators, shop managers, and any custom role you have given that one capability to.

Nothing else is needed, and no separate account exists. If someone can already see WooCommerce reports, they can see this one.

What WooCommerce actually does

WooCommerce gates its reporting screens on that single capability, which is what makes a reports-only role possible: a bookkeeper account that can read the numbers and cannot touch products, orders or settings.

There is a catch in the admin menu, though. The WooCommerce submenu itself requires a broader capability, so a reports-only account never sees the items inside it — a report parked in there would be invisible to exactly the person most likely to want it.

What to do about it

To give an accountant access without giving them the shop:

1. Create a role with read and view_woocommerce_reports and nothing else — any role editor plugin does this, or a few lines with add_role().
2. Check what they see: the report and the CSV export, and no product or order screens.
3. Remember that the CSV contains your cost prices. That is usually the point, and it is worth deciding on purpose rather than by accident.

How Merchgain reports it

The report is a top-level menu item, sitting just below the WooCommerce block rather than inside it — precisely so a reports-only account can reach it.

The capability is checked twice: once for the screen and once for the export, because an export endpoint that trusts the screen check is a data leak waiting for someone to guess a URL.