If you are trying to set up ready-only access for a set of books for a client/banker/etc to view please follow the below steps:

1.  Open up the client books on Xero
2.  Go to Settings > Advanced Settings > Financial Settings
3.  Change the Lock Dates titled ‘stop all users (except advisors) making changes on or before to a future date, i.e. 12/31/2050 then click ’Save'

4. Go to Settings > Users > Invite a User > 

• Input in their related details and set them up as a cashbook client 
• Make sure that the bank account admin section is unchecked

A few things to note with this form of access:

• Anyone with this form of access will be able to view all activity currently in Xero but will be unable to make any changes i.e. reconciling banks, changing coding, removing transactions, approving and coding transactions
• They will be able to view generic reports generated by Xero as well as any published or custom reports. They are not able to view any MLW created advisor reports like the prepared financial statments report or any other reports under the drafts section
• Clients will be able to add/remove bank accounts and can manipulate the COA but only for bank and credit cards, they can change the account number, naming convention, and bank URL used for connection. They cannot delete these accounts but can archive them which if that happens we can go back in and un-archive