Hi AndrewStock
Thanks for your post.
A user account is like a key to your company file. It also lets you identify who is accessing your company file and any changes they make. You can create user accounts for whoever you choose, including work colleages and business advisors. These accounts are to do with access to the information in your file, not to produce different reports.
If you would like to create separate branches within your company, you could look into creating multiple company files or other users have mentioned they use the jobs function within AccountRight to produce profit & loss reports for each job.