Explanation

IAM users can view the AWS Billing console without requiring root user credentials. However, they cannot perform the following actions without root user access:

• Change to a different AWS Support plan - This requires root user permissions
• Close an AWS account - This can only be done by the root user
• Activate access to the AWS Billing console - This requires root user permissions to grant IAM users billing access

IAM users can view billing information if they have been granted the necessary IAM permissions (such as aws-portal:ViewBilling), but they cannot enable or disable billing access for themselves or others - that requires root user credentials.