You can make a field available only to users that have been assigned the 'Edit 'Reviewer only' fields' permission. This property makes a field available only to designated users and can be used by reviewers who need to update the status of a Record, as approved or rejected, for example .
If this field is made Required, it will be only required for users who have this permission.
Users who have not been assigned the permission 'Edit 'Reviewer only' fields', won't be able to view the field in the data entry page.
However, all users will see the field in Table View, in Reports, in Print View, and in the Details tab.