Google Ads has added new access levels and roles for more flexibility with what users can see and manage in your Google Ads account. Google added new billing-only role and an update to account ownership role.
Billing Role
With the billing-only role you can now grant billing permissions to certain people, such as people in your finance department. These billing-only roles will have the ability to view and manage billing, but won't be able to view or edit your campaigns.
Account ownership change
Account ownership, previously known as administrative ownership, extends the normal permission of manager accounts. In the past, an account was able to have multiple owners. Now, the ownership role will allow only one manager account to have ownership of a Google Ads account.
Here is the grid of various levels of access:
Forum discussion at Twitter.