The user permissions required for reports will vary based on which reports you need to see or create.
It will also depend on whether report filters are being used. For example, if the report is about leads who attended an event, the user will need permission to "View Event' to see or create that report.
Any Funnel accessor with the "Users" permissions can manage other users permissions.
Minimum user permission required to access reports
All reports will require the below user permissions at the minimum:
CRM functionality - View lead, Form reports, Funnel reports
Additional permission required
Enrolment funnel - Minimum user permission required
Pipeline stage change - Minimum user permission required
Lead total count - Minimum user permission required
Leads map - Minimum user permission required
Closed lost report - Minimum user permission required
Leads won and lost - Minimum user permission required
Pipeline stage analysis - Minimum user permission required
Enrolment comparison - Minimum user permission required
Productivity - Additional user permission required
Enrolment planner - Additional user permission required
Entries comparison - Minimum user permission required
Latest entries - Minimum user permission required
Referral traffic - Minimum user permission required
Lead conversion - Minimum user permission required
Organisation reports
Organisation leads map
Organisation lead total count
Organisation leads won and lost
Organisation enrolment comparison
An additional permission is required for all Organisation reports.
Under "Settings" - Organisation accounts
The Productivity report requires the "Activities" permission under "CRM functionality".
The Enrolment Planner report requires extra permission under "Settings":