The Delete button may appear enabled even if a user has Read-Only permission for a specific form because the system also considers voucher-type permissions.

In this case, the user had Delete rights for the 'General Expense' voucher type, which made the Delete button active on the 547 form.

To resolve this issue, review the user's permissions across both forms and voucher types. Ensure that the permissions are consistent with the intended access level, particularly for forms where read-only access is expected.