If your QuickBooks Desktop company file's data becomes damaged, no backup is available, and you have an Accountant's Copy of the file (.qba or .qbx), QuickBooks Desktop can convert the Accountant's Copy to a working QuickBooks Desktop 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 2014 or later, ask your accountant to perform the conversion.