Which option allows users to manage access permissions in QuickBooks?

The option that allows users to manage access permissions in QuickBooks is "Set Up Users and Passwords." This feature enables administrators to create and manage user accounts, assign specific permissions, and set passwords for each user. By organizing permissions, businesses can ensure that employees have access only to the functions and data relevant to their roles, enhancing security and operational efficiency.

Managing user access is critical in environments where sensitive financial data is handled, as it helps to establish accountability and minimize the risk of unauthorized access. The settings here allow for granular control over who can view or edit various aspects of the company's QuickBooks file.

Other options do not specifically address managing user permissions. Data Backup settings focus on protecting company data rather than controlling user access. User Preferences are generally related to individual user settings and preferences within the program, whereas Company Preferences usually involve overarching settings applicable to the entire organization but do not focus on user permissions management.