If your QuickBooks company file's data becomes damaged, no backup is available, and you have an Accountant's Copy of the file (.qba or .qbx), QuickBooks can convert the Accountant's Copy to a working QuickBooks data file (.qbw). You will need to reenter any changes you made to your company file after the Accountant's Copy was created.
Note: If you are attempting to open and use an Accountant's Copy from a client, you can open and convert the Accountant's Copy transfer file.
Important: You must use QuickBooks Accountant if you are using QuickBooks 2011 or later to perform the steps in this article.
QuickBooks Accountant 2015
QuickBooks Accountant 2011 through 2014
Note: If you do not have QuickBooks Accountant Edition 2011 and later, ask your accountant to perform the conversion and then provide you with the file.
QuickBooks 2007 through 2010 (Pro or Premier):
The option to convert an Accountant's Copy file to a regular company file is only available in QuickBooks 2007 and later. However, 2 options are available if you have QuickBooks 2005 and need to convert an Accountant's Copy file:
Convert a QuickBooks 2005 Accountant's Copy file to a QuickBooks 2007 or later company file:
Note: QuickBooks for Mac does not have Accountant's Copy.
Important: Once an accountant's copy has been converted to a .qbw file, it is no longer possible to import accountant's changes into the new file.