Why might an accountant user not see the Exceptions to Closing Date report?

The reasoning for B being correct is grounded in the fact that the Exceptions to Closing Date report is specifically tied to the presence of a closing date within QuickBooks Online. This report is designed to highlight transactions that occur outside of a set closing date. If no closing date has been established in the company settings, there would be no relevant data for the report to generate, resulting in the user not seeing the report. Without a closing date, QuickBooks has no framework to identify which transactions could potentially violate the closing parameters, thus rendering the report non-existent for that scenario.

The implication here is that establishing a closing date is essential for the functionality of this report. When a closing date is set, QuickBooks can then monitor transactions accordingly and create a report that flags any exceptions.