Jet Reports requires the ability to read from the Company table. If every Dynamics NAV role assigned to an individual's login lists a specific company, NAV will automatically deny read access to the Company table and you will receive the message:
"You do not have permissions to read the company table in NAV ..."
when you try to test your data connection.
Every user needing to run a Jet report must be assigned at least one NAV role with no company defined, in order to be granted Read permission to the Company table in NAV.
If the role does not exist, it must be created. Such a role would need to have Read permission for both the Table and Table Data for the Company table. Other than enabling the user to see the names of the companies present in the database (which is necessary for running Jet reports), this will not grant any additional privileges to the user.