When someone accesses the file, Excel will display a prompt advising the user that the workbook should be opened as read-only unless changes are necessary.

Disabling Read-Only Marked as Final Files in Excel When an Excel worksheet is Marked as Final, it is not meant to be edited, which means that commands, typing and proofing marks are all disabled.

If you wish to edit or make changes to the Excel file, you can disable or remove Read-only attribute by following any one of these methods.