This Invite External Accountant feature allows your organization to share its data with an external party either through ...

This Invite External Accountant feature allows your organization to share its data with an external party either through the use of a separate portal or through the external party's access to your organization's online services account. Microsoft has no control over the third-party's use of your data. You are responsible for ensuring that you have separate agreements in place with any such external user governing such external user's access to and use of your data.
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