Access subtab is available only for Administrators and Full Access role by default. It can be enabled to any other roles by going to:
1. Setup > Users / Roles > Manage Roles
2. Edit the custom role, for example Assistant Controller
3. Navigate to Permissions > Reports > From the dropdown, select Granting access to Reports > Set Level to Edit or Full
4. Click on Save
5. Login using the custom role > Run a Report, i.e. Bookings by Customer > Customize > More Options > Access subtab is already available
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