As noted in comments, specific rules vary by jurisdiction and interpretation of those rules will vary even more.
In general, the rules are for bedrooms, because when people wake up suddenly due to a smoke alarm/etc., they (a) need to get out very quickly and (b) if the only exit is through the rest of the house, it may not be usable at that time due to the fire.
Logic says that rooms not designed for sleeping don't have that concern. However, the reality is that (a) rooms that look like bedrooms get used as bedrooms, so building the exact same room but calling it an "office" or "study" or "work area" doesn't magically mean that someone (you or the next owner) won't end up using it as a bedroom and (b) often people will turn what was truly never intended as a bedroom into a bedroom as either the family expands naturally or in order to rent out rooms to others (which raises a lot of other code and zoning issues, separate topic).
My general advice if you honestly don't intend to use the rooms as bedrooms is:
- If there is a full bathroom as part of the "basement upgrade", replace it with a half bathroom. A full bathroom is something always desirable with bedrooms but almost always not needed without bedrooms. There are exceptions - e.g., you might want a shower next to a serious "exercise room", but in a typical single-family home that just isn't necessary.
- You can leave the space unfinished (or finished but as one giant room) and build an office inside it later. That later build may or may not require any permits, depending on jurisdiction. But if it doesn't involve plumbing, it really isn't a big deal - 2x4s for framing, drywall, some electrical.
- You can just leave the space unfinished and use it as an office anyway. I considered building out part of my basement to be a real office years ago. I probably should have, but never did. I did get some (professional) electrical upgrades but that's about it. And except that my office junk piles tend to merge with my house junk piles, it works just as well. I wouldn't recommend it if you actually need to meet with people in your office on a regular basis.
Just keep in mind that, for very good reason, any official inspection of "not bedrooms" under construction could come to a determination that they truly are bedrooms and adding egress after construction has begun may be more expensive and disruptive.
As far as security, an outside entrance does not have to be a major liability. It can be a plus if you have an office where you actually want to have business visitors and not have them walk through the main part of your house to get to your office. If you have a door with a deadbolt and no windows, it can be very secure. The real problem is if the egress is "big window" instead of a door, as that is more susceptible to break-in and doesn't provide any additional functionality.