When you try to import your accountant's changes you received from your accountant, you may see the error: "QuickBooks had a problem retrieving the Accountant's Changes file".
Intuit recommends more than one solution for this problem. Choose the solution appropriate to your situation.
Solution 1: Update to the latest release
Solution 2: Send changes outside of QuickBooks
As the accountant, send the Accountants Copy Change file (.QBY) to your customer via email or some other file transfer service. Typically .QBY files are small enough to be emailed.