Create a saved search that list users who have access to financial statements with their roles and subsidiaries.

-- Navigate to Lists > Searches > Saved Searches > New.
-- Hit the Employee link.
-- Enter a Search Title.
-- In the Criteria tab, Standard subtab, choose Role Fields...
-- In the Role Filter, select Permission then set "Financial Statements".
-- Go to the Results tab.
-- Sort by = Name
-- In the Results tab > Columns subtab, choose Name, Role, Subsidiary (feel free to add additional fields).
-- Hit Save & Run.