Yes*

From https://www.odoo.com/pricing

* unless the accountant is registered with Odoo as a Fiduciary User - which means they work for a Company who is an active registrant of the Odoo Accounting Firms program - and has been through the program onboarding and has correctly registered with Odoo Customer Service the odoo.com accounts of their employees (including the accountant via their email) so they are in our system as Fiduciary Users. Companies in this program are listed at odoo.com/accounting-firms once they have at least 2 Odoo clients.