The licensing plans in use will define the level of logs available. For instance, MailItemsAccessed mail access events will only be available for users associated to an Office 365 E5 or Microsoft 365 E5 license.

# List the license plans in the tenant.

# Retrieves the license plans associated with the specified user.
Get-MsolUser -UserPrincipalName <EMAIL> | Select-Object DisplayName -ExpandProperty Licenses

The license plans in use, and their associated users, can also be visualized from the Microsoft 365 admin center.

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