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 to perform the steps in this article. If you do not have QuickBooks Accountant Edition 2013 or later, ask your accountant to perform the conversion.