Sub MakeReport()
Dim LastRow As Integer, LastColumn As Integer, i As Integer, j As Integer, RW As Integer
    RW = Cells(Rows.Count, 1).End(xlUp).Row
    Range(Cells(2, 1), Cells(RW + 1, 4)).ClearContents
    RW = 2
    With Sheets("Лист1")
        LastRow = .Cells(Rows.Count, 1).End(xlUp).Row
        LastColumn = .Cells(1, Columns.Count).End(xlToLeft).Column
        For i = 2 To LastRow
            If Application.WorksheetFunction.CountBlank(Range(.Cells(i, 4), .Cells(i, LastColumn))) > 0 Then
                Range(Cells(RW, 1), Cells(RW, 3)).Value = Range(.Cells(i, 1), .Cells(i, 3)).Value
                For j = 4 To LastColumn
                    If .Cells(i, j) = "" Then
                        
                        If Cells(RW, 4) = "" Then
                            Cells(RW, 4) = .Cells(1, j)
                        Else
                            Cells(RW, 4) = Cells(RW, 4) & ", " & .Cells(1, j)
                        End If
                        
                    End If
                    
                Next
                RW = RW + 1
            End If
        Next
    End With
End Sub

Private Sub CommandButton1_Click() 'ок
    With Sheets("Лист1")
        If CheckBox2.Value = False Then 'имя
            .Columns("b").Hidden = False
            .Columns("a").Hidden = True
            
        ElseIf CheckBox3.Value = False Then 'фамилия
            .Columns("a").Hidden = False
            .Columns("b").Hidden = True
       
      Else: .Columns("a:b").Hidden = False 'все
        End If                    
    End With
End Sub