as Current then all user can connect powershell office 365 and can get list all user in office365 .How to deny or allow only some user can connect powershell office365 ? and can trust white list IP can connect powershell ?
There's no IP whitelist or anything similar, PowerShell access is controlled on per-user basis via Set-User. If you want something like a whitelist, you can try Conditional access policies, but you cannot scope those to just PowerShell.
