If you applied a password to your VBA project, then you're done.
Totti was taking it a step further and saying if you don't want someone to
use a macro unless they know a specific password (so they cannot click on a
button and use it unless they know that button's password), then you can
insert the line of code he told you about in the first line of your macro.
So if you have a button to run the macro you've shown us here but want to
limit the use of that button to just a few people, give them a special
password (different from your VBA project password, let's use "hi" for
example) and put this in your code.
Private Sub CommandButton2_Click()
If inputbox("Please enter the password") <> "hi" Then Exit Sub
Sheets("REPORT").Visible = True
Sheets("HOME").Select
ActiveWindow.SelectedSheets.Visible = False
End Sub