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We are using Odoo 9 CE, We have done 30+ reports in xls.

Now we have a plan to migrate Odoo 9 CE to Odoo 14 CE.

How to migrate xls reports from Odoo9 to Odoo 14 in an easy way.

What is the Process to do it?

What are the rules need to follow?

Any tool is there?

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You will have to migrate the custom modules used for xls report generation. The following reference may helpful in creating xlsx report in v14
https://www.cybrosys.com/blog/generate-xlsx-report-using-controller-odoo-14