Get a Azure AD MFA User report, the function can export the report as CSV.

Get-MFAUserReport.ps1

#requires -Version 3.0 -Modules MSOnline

function Get-MFAUserReport
{
  <#
      .SYNOPSIS
      Get a Azure AD MFA User report

      .DESCRIPTION
      Get a Azure AD MFA User report, the function can export the report as CSV.
      The export is disabled by default.

      .PARAMETER Export
      Export the MFA Report to CSV?

      .PARAMETER Path
      Path of the MFA Export CSV

      .EXAMPLE
      PS> Get-MFAUserReport

      Get a Azure AD MFA User report

      .EXAMPLE
      PS> Get-MFAUserReport -Export

      Get a Azure AD MFA User report and export it to the default report (C:\scripts\PowerShell\exports\MFAUsers.csv)

      .EXAMPLE
      PS> Get-MFAUserReport -Export -Path 'C:\scripts\PowerShell\exports\AllMFAUsers.csv'

      Get a Azure AD MFA User report and export it to given report (C:\scripts\PowerShell\exports\AllMFAUsers.csv)

      .NOTES
      ParameterSet added

      License: BSD 3-Clause
  #>

  [CmdletBinding(DefaultParameterSetName = 'Normal',
  SupportsShouldProcess)]
  param
  (
    [Parameter(ParameterSetName = 'Export',
        ValueFromPipeline,
    Position = 1)]
    [Alias('CSV')]
    [switch]
    $Export,
    [Parameter(ParameterSetName = 'Export',
        ValueFromPipeline,
    Position = 2)]
    [string]
    $Path = 'C:\scripts\PowerShell\exports\MFAUsers.csv'
  )

  begin
  {
    # Defaults
    $CNT = 'Continue'
    $STP = 'Stop'

    # Cleanup
    $Report = @()
    $i = 0

    if ($pscmdlet.ShouldProcess('MFA Users', 'Get'))
    {
      # get all Accounts
      try
      {
        $Accounts = (Get-MsolUser -All -ErrorAction $STP -WarningAction $CNT | Where-Object -FilterScript {
            $_.StrongAuthenticationMethods -ne $Null
        } | Sort-Object -Property DisplayName)
      }
      catch
      {
        $line = ($_.InvocationInfo.ScriptLineNumber)

        # Dump the Info
        Write-Warning -Message ('Error was in Line {0}' -f $line)

        # Dump the Error catched
        Write-Error -Message $_ -ErrorAction $STP

        # Something that should never be reached
        break
      }
    }
  }

  process
  {
    if ($pscmdlet.ShouldProcess('MFA Users', 'Process'))
    {
      foreach ($Account in $Accounts)
      {
        $AccountDisplayName = $Account.DisplayName
        Write-Verbose -Message ('Processing {0}' -f $AccountDisplayName)

        # Counter
        $i++

        # Select Methods
        $Methods = ($Account | Select-Object -ExpandProperty StrongAuthenticationMethods)
        $MFA = ($Account | Select-Object -ExpandProperty StrongAuthenticationUserDetails)
        $State = ($Account | Select-Object -ExpandProperty StrongAuthenticationRequirements)

        $Methods | ForEach-Object -Process {
          if ($_.IsDefault -eq $true)
          {
            $Method = $_.MethodType
          }
        }

        if ($State.State)
        {
          $MFAStatus = $State.State
        }
        else
        {
          $MFAStatus = 'Disabled'
        }

        $Object = [PSCustomObject][Ordered]@{
          User      = $Account.DisplayName
          UPN       = $Account.UserPrincipalName
          MFAMethod = $Method
          MFAPhone  = $MFA.PhoneNumber
          MFAEmail  = $MFA.Email
          MFAStatus = $MFAStatus
        }

        # Add Obejct to report
        $Report += $Object
      }
    }
  }

  end
  {
    if ($pscmdlet.ShouldProcess('MFA Users', 'Report'))
    {
      Write-Verbose -Message ('{0} accounts are MFA-enabled' -f $i)

      if ($pscmdlet.ParameterSetName -eq 'Export')
      {
        try
        {
          $Null = ($Report | Export-Csv -NoTypeInformation -Path $Path -Force -ErrorAction $STP -WarningAction $CNT)
        }
        catch
        {
          $line = ($_.InvocationInfo.ScriptLineNumber)

          # Dump the Info
          Write-Warning -Message ('Error was in Line {0}' -f $line)

          # Dump the Error catched
          Write-Error -Message $_ -ErrorAction $STP

          # Something that should never be reached
          break
        }
      }
      else
      {
        # Dump to console
        $Report
      }
    }
  }
}

<#
    BSD 3-Clause License

    Copyright (c) 2018, enabling Technology <http://enatec.io>
    All rights reserved.

    Redistribution and use in source and binary forms, with or without
    modification, are permitted provided that the following conditions are met:

    * Redistributions of source code must retain the above copyright notice, this
    list of conditions and the following disclaimer.

    * Redistributions in binary form must reproduce the above copyright notice,
    this list of conditions and the following disclaimer in the documentation
    and/or other materials provided with the distribution.

    * Neither the name of the copyright holder nor the names of its
    contributors may be used to endorse or promote products derived from
    this software without specific prior written permission.

    THIS SOFTWARE IS PROVIDED BY THE COPYRIGHT HOLDERS AND CONTRIBUTORS "AS IS"
    AND ANY EXPRESS OR IMPLIED WARRANTIES, INCLUDING, BUT NOT LIMITED TO, THE
    IMPLIED WARRANTIES OF MERCHANTABILITY AND FITNESS FOR A PARTICULAR PURPOSE ARE
    DISCLAIMED. IN NO EVENT SHALL THE COPYRIGHT HOLDER OR CONTRIBUTORS BE LIABLE
    FOR ANY DIRECT, INDIRECT, INCIDENTAL, SPECIAL, EXEMPLARY, OR CONSEQUENTIAL
    DAMAGES (INCLUDING, BUT NOT LIMITED TO, PROCUREMENT OF SUBSTITUTE GOODS OR
    SERVICES; LOSS OF USE, DATA, OR PROFITS; OR BUSINESS INTERRUPTION) HOWEVER
    CAUSED AND ON ANY THEORY OF LIABILITY, WHETHER IN CONTRACT, STRICT LIABILITY,
    OR TORT (INCLUDING NEGLIGENCE OR OTHERWISE) ARISING IN ANY WAY OUT OF THE USE
    OF THIS SOFTWARE, EVEN IF ADVISED OF THE POSSIBILITY OF SUCH DAMAGE.

    By using the Software, you agree to the License, Terms and Conditions above!
#>

<#
    This is a third-party Software!

    The developer(s) of this Software is NOT sponsored by or affiliated with Microsoft Corp (MSFT) or any of its subsidiaries in any way
    The Software is not supported by Microsoft Corp (MSFT)!
#>