To grant access to business users in SAP Service Cloud V2, a User ID is required to create a user account with login credentials. Additionally, associating the user with an Employee record is necessary to link the user to organizational roles and permissions. According to SAP documentation, 'Creating a User ID and linking it to an Employee record are essential steps to grant access to business users.'

Access restriction (C) is configured via business roles, not a direct requirement. Assignment to an organizational unit (D) is optional and depends on the organizational structure.

SAP Help Portal: User Management in SAP Service Cloud V2

SAP Learning: Business User Setup