Which QuickBooks Online feature is exclusive to accountant users and client users with administrative privileges?

The feature that is exclusive to accountant users and client users with administrative privileges is the overview feature. This distinction means that only those with the appropriate permissions have access to comprehensive insights and summaries of the financial data, which typically include reports and key performance indicators.

The overview feature is designed to provide a higher-level view of the company's financial situation, which can assist in strategic decision-making. It likely encompasses information that is not available to regular users, ensuring that sensitive financial insights are safeguarded.

The other options, while valuable tools within QuickBooks Online, do not have such exclusive access restrictions. The dashboard overview, transaction details, and bank reconciliation can generally be accessed by all users, allowing for broader use and management of financial data across different user roles.