1. Login to SQL as user SYS.
2. Create the ACMREPORTER user.

create user ACMREPORTER identified by ACMREPORTER;
grant connect to ACMREPORTER;
grant create session to ACMREPORTER;

3. Create view TMEU_ACM_USERS.

create or replace view TMEU_ACM_USERS as
select first_name, last_name from T_MASTER_ENTERPRISE_USERS;
create public synonym TMEU_ACM_USERS for AVUSER.TMEU_ACM_USERS;

4. Grant SELECT on the new view TMEU_ACM_USERS to the new user ACMREPORTER.

grant select on TMEU_ACM_USERS to ACMREPORTER;

5. Test that ACMREPORTER can execute the following query:

select * from TMEU_ACM_USERS;