While information on users, their roles and when their accounts might expire is available to view in the System Security view, there is no way to produce a concise report or list, such as might be used for an access control report. The built-in 'Roles' report does not have expiry information and there deos not seem to be a way to build a process or object to access the details. Such a report would be a useful addition to the audit controls / information.
