icm/accept_remote_trace_level is a SAP Parameter attribute which is used to control Accept external switch of trace level information. This is available within R/3 SAP systems depending on the version and release level.
Below is the standard documentation available and a few details of the attributes values .
This parameter determines whether an external client may change the
trace level of the SAP system. This can be necessary for diagnostic
purposes. However, for security reasons it is not possible by default.
See SAP Parameter Documentation for full SAP documentation for this profile parameter.