# How to Create and Send an Accountant's Copy in QuickBooks Desktop, and Import the Changes

> Create and send an Accountant's Copy with a dividing date, keep working, then import your accountant's changes or cancel the copy in QuickBooks Desktop.

- URL: https://logistify.ai/guides/quickbooks-desktop/accountants-copy/
- Section: QuickBooks Desktop Guides, Accounting & month-end
- Applies to: QuickBooks Desktop Pro, Premier, Accountant, Enterprise
- Steps checked against: Intuit's QuickBooks Desktop help articles, updated August 2026
- Updated: 2026-10-20

**Short answer:** To create and send an Accountant's Copy in QuickBooks Desktop, go to File > Send Company File > Accountant's Copy > Client Activities. Choose Save File or Send to Accountant, then enter a dividing date. You keep working on transactions dated after that date. When your accountant sends changes back, import them from the same Client Activities menu.

## How an Accountant's Copy works

An Accountant's Copy is a special copy of your company file with a .qbx extension. Your accountant reviews it and makes changes while you keep working in your own file. When they finish, they send back a change file with a .qby extension, and you import it.

The dividing date splits the work. Your accountant can change most transactions dated on or before it. You keep working on transactions dated after it, and QuickBooks stops you from editing the earlier period so the two sets of changes don't clash.

## Before you start

- These steps are for QuickBooks Desktop for Windows.
- Your accountant needs QuickBooks Desktop Accountant for the same year as your file. Intuit's example: a Premier 2022 file needs Accountant 2022.
- Intuit notes accountants can't update client files into QuickBooks Desktop 2024. Your accountant either uses an older Accountant version, or you update your file to 2024 and send a new copy.
- Switch to single-user mode. Creating, saving and sending an Accountant's Copy don't work in multi-user mode.
- Enterprise with Advanced Inventory: turn those features off before you create the copy. You can turn them back on right after you send it.
- Make sure the drive has free space. If it doesn't, QuickBooks says it's not able to create the Accountant's Copy.

## Step 1: Create the Accountant's Copy

### Save it as a file

1. Go to File > Send Company File > Accountant's Copy > Client Activities.
2. Select Save File, then Next.
3. Select Accountant's Copy, then Next.
4. Enter the dividing date and select Next.
5. Save the file. It has a .qbx extension.
6. Get it to your accountant on a USB drive, by email or through a cloud sharing service.

Intuit warns that some file sharing apps compress files in a way that can damage them. Compress the file yourself with a compression program before you upload it.

### Send it through Intuit's file transfer service

1. Go to File > Send Company File > Accountant's Copy > Client Activities.
2. Select Send to Accountant, then Next.
3. Select Accountant's Copy, then Next.
4. Enter the dividing date and select Next.
5. Enter your email address and your accountant's.
6. Create a file password. It isn't included in Intuit's email, so give it to your accountant yourself.
7. Select Send. QuickBooks closes all open windows while it sends the file.

Your accountant gets an email from Intuit with a download link that works for two weeks. They can save the file and work on it later. Intuit says there's no reset for the file transfer password; if it's lost, you remove the restriction and send a new copy.

## Step 2: Keep working while changes are pending

After you create the copy, QuickBooks shows Accountant's Changes Pending next to your company file name. Some features stay restricted until you import the changes or remove the restriction.

### What you can do

- Add new entries to any list and edit list information.
- Create, edit and delete transactions dated after the dividing date.
- Turn on payroll.

### What you can't do

- Edit or delete existing accounts.
- Edit information dated before the dividing date.
- Send Assisted Payroll data or direct deposits to Intuit.
- Upgrade the file to a newer QuickBooks version. Intuit says not to, because the upgrade can cause problems when you import the changes.

### Reconciling while changes are pending

You can reconcile, but QuickBooks warns that the reconciliation may roll back. Intuit says it's kept only if none of the transactions you mark cleared are dated on or before the dividing date. Your accountant also must not do or undo a reconciliation for the same account in their copy. Ask your accountant before you reconcile.

## Step 3: Import your accountant's changes

1. Back up your company file.
2. Enterprise with Advanced Inventory: turn those features off again.
3. Go to File > Send Company File > Accountant's Copy > Client Activities.
4. If your accountant sent a file, select Import Accountant Changes from File and browse to the .qby file. If they used the transfer service, select Import Accountant's Changes from Web and follow the prompts.
5. Review the changes against your recent work. Talk to your accountant about anything that conflicts.
6. Select Incorporate Accountant's Changes, or Close to stop without importing.
7. Select OK to confirm and close any open windows, then OK and Close again. QuickBooks makes another backup.

QuickBooks saves a PDF listing everything the import changed in the folder that holds your company file. Turn Advanced Inventory back on afterward. Intuit also suggests updating your closing date and password; see how to [close the books and set a closing date](https://logistify.ai/guides/quickbooks-desktop/close-books-closing-date/).

Inventory transactions your accountant adds don't carry Advanced Inventory details such as serial numbers, lot numbers or inventory sites. Add those by hand if you need them.

## Step 4: Cancel an Accountant's Copy (remove the restriction)

Removing the restriction voids the Accountant's Copy. Intuit says you can't undo it, and your accountant's changes can no longer be imported, so talk to your accountant first. You might need it when they ask for a new copy, or to repair data damage.

1. Back up the company file.
2. Go to File > Send Company File > Accountant's Copy > Client Activities.
3. Select Remove Restrictions.
4. Select Yes, I want to remove the Accountant's Copy restrictions, then OK.

## Common import errors and fixes

- The import option is unavailable, or QuickBooks says you're importing from a different Accountant's Copy: open the company file whose title shows Accountant's Changes Pending. If the right file doesn't show it, enter the changes by hand.
- The file was upgraded to a newer version: restore a backup made before the upgrade, while the changes are still pending.
- The .qby file is on a USB drive or server: copy it to your local drive and try again.
- The transfer service import keeps failing: ask your accountant to send the change file another way, such as a USB drive or email attachment.
- The backup fails during the import: make a copy of the company file first. On the Create Backup window, select Local Back Up > Options, choose No verification, then OK and Next. Intuit notes this skips the integrity check and doesn't repair damage, so it suggests verifying your data after the import.
- Due dates changed on imported bills or invoices: terms and due dates don't come back with the changes. QuickBooks uses each customer's or vendor's default terms; fix them on the Payment Settings tab in the Customer Center or Vendor Center.
- A reconciliation didn't come across: if it's missing from the Incorporate Accountant's Changes report, it may hold more than 800 transactions. That's the most an Accountant's Copy can reconcile, so change the reconciliation dates to cover fewer. If it is on the report, some transactions failed; remove the restriction and send a new copy.
- The download link expired: remove the restriction and send a new copy.

For the data checks Intuit points to, see how to [verify and rebuild data in QuickBooks Desktop](https://logistify.ai/guides/quickbooks-desktop/verify-rebuild-data/).

## Where QuickBooks Desktop leaves the work to you

- Agreeing on the dividing date and who works on which period.
- Passing the file password to your accountant outside Intuit's email.
- Planning around locked accounts while changes are pending.
- Checking imported changes against your own recent work, and fixing due dates and inventory details by hand.
- Sending a fresh copy when something goes wrong, since removing the restriction can't be undone.

## Frequently Asked Questions

### What is the dividing date in an Accountant's Copy?

It's the date that splits the work. Your accountant changes transactions dated on or before it, and you keep working on transactions after it.

### Can I keep working while my accountant has an Accountant's Copy?

Yes. You can add list entries and create, edit and delete transactions after the dividing date, but you can't edit or delete existing accounts.

### How do I import my accountant's changes in QuickBooks Desktop?

Go to File > Send Company File > Accountant's Copy > Client Activities. Choose Import Accountant Changes from File for a .qby file, or Import Accountant's Changes from Web for the transfer service.

### How do I cancel an Accountant's Copy?

Select Remove Restrictions under File > Send Company File > Accountant's Copy > Client Activities. You can't undo this, and the accountant's changes can no longer be imported.

### What version of QuickBooks does my accountant need?

QuickBooks Desktop Accountant for the same year as your file, such as Accountant 2022 for a Premier 2022 file.

### What are .qbx, .qba and .qby files?

The .qbx file is the copy you send, and it becomes a .qba file when your accountant opens it. The .qby file holds the changes they send back for you to import.

## Sources

- [Intuit: Create an Accountant's Copy of your company file in QuickBooks Desktop](https://quickbooks.intuit.com/learn-support/en-us/help-article/company-file/create-accountant-copy-company-file-quickbooks/L7vx8V8F3_US_en_US)
- [Intuit: How to use the Accountant's Copy](https://quickbooks.intuit.com/learn-support/en-us/help-article/accounting-bookkeeping/use-accountant-copy/L9HjCckvn_US_en_US)
- [Intuit: Import your accountant's changes into your company file in QuickBooks Desktop](https://quickbooks.intuit.com/learn-support/en-us/help-article/import-export-data-files/import-accountant-changes-company-file-quickbooks/L7zKNiVrk_US_en_US)
- [Intuit: Remove the accountant's copy restriction](https://quickbooks.intuit.com/learn-support/en-us/help-article/damaged-data/remove-accountant-copy-restriction/L09UdBeHZ_US_en_US)
- [Intuit: Fix errors and unexpected results when importing accountant's changes in QuickBooks](https://quickbooks.intuit.com/learn-support/en-us/help-article/import-export-data-files/resolve-errors-unexpected-results-importing/L6A9AxGXJ_US_en_US)
- [Intuit: Resolve errors when creating or working on an accountant's copy in QuickBooks Desktop](https://quickbooks.intuit.com/learn-support/en-us/help-article/accountant-copy/resolve-errors-creating-working-accountant-copy/L6Oce90zV_US_en_US)
- [Intuit: Troubleshoot Accountant File Transfer service issues](https://quickbooks.intuit.com/learn-support/en-us/help-article/damaged-data/troubleshoot-accountant-file-transfer-service/L5UarbycB_US_en_US)
- [Intuit: File types and extensions used by QuickBooks Desktop](https://quickbooks.intuit.com/learn-support/en-us/help-article/banking/file-types-extensions-used-quickbooks-desktop/L3vuO2X4c_US_en_US)
- [Intuit: Features available and tasks you can perform in single or multi-user mode in QuickBooks Desktop](https://quickbooks.intuit.com/learn-support/en-us/help-article/small-business-processes/features-available-tasks-perform-single-multi-user/L2OQW4SYg_US_en_US)