Hi
(1) External access to accounting data - the will need serious controls, maybe even on a subnet.
Password protect the document, or leave the data-access link without a wired in password (type it in each time)
(2) Use of a potentially uncontrolled tool - you'll need to make sure your spreadsheet is reviewed/audited if you want the data assured and your business depends on it
Fair enough. Just meant it was a starting point.
(3) risk of write-back - I would make very sure you're in read-only mode.
Normally these links are one way, at least in Excel you need to go to some effort to make it two way - it's one way by default. Also set the permissions on the database user to read only to be sure.
Ed W