Your own access does not confirm your accountant’s access
The PDF opens for you in OneDrive, but your accountant sees an access denied message. First check which file you shared and who the link is intended for. Opening it yourself confirms only your own access.
Also agree what your accountant needs to do with the document. Viewing it in a browser and downloading a copy are different outcomes. Complete the access check against your actual agreement.
The owner checks the recipient and the link used
The file owner can open Manage Access in the sharing window to see the people, groups and links that provide access. Compare the intended recipient with the address you sent the message to.
Official guide to checking access →
Microsoft distinguishes, for example, links for people with existing access from sharing with specific people. An existing-access link grants no new permissions. When sharing with specific people, forwarding the invitation does not automatically grant access to someone else.
Sharing link types explained →
If the recipient is correct, ask which sign-in address they use to open the link and what error appears. You do not need their password; you need to compare their identity with the intended access.
Viewing may work while downloading remains restricted
OneDrive offers a Block download setting that restricts downloads of accessible files. If your accountant needs to save a copy, a preview alone is insufficient.
Sharing link types explained →
Permissions may be changed only by someone authorized to do so under company rules. If those rules prohibit copies or external sharing, agree another approved method with the responsible administrator. Do not automatically solve the obstacle by making the link available to anyone.
An illustrative check identifies the precise obstacle
In this fictional example, Jana shares an invoice with her accountant’s specified business address. The accountant opens the link using a different personal account and sees a request for access. Jana first checks the intended recipient address with her rather than sending a broader link immediately.
After resolving the identity issue, the accountant can open the document but cannot download a copy. Jana now knows she must address a second specific question: an approved download option. Passing the first check does not mean the handover is complete.
Verify the outcome for the actual document
Write to the recipient: “This link is intended for your address X for invoice number Y. Please confirm whether you can open it using that address and whether the agreed download is available.”
If problems persist, give the owner or administrator the filename, recipient address and exact error wording. Once opening and the required next step both work, record the handover confirmation. This establishes the actual outcome instead of assuming success because the link was sent.