When you create an Accountant's Copy of a company file, you choose a dividing date that determines the fiscal period in which your accountant can work on in the company file—you typically work with transactions dated after the dividing date and your accountant works with transactions dated on or before the dividing date.
To avoid any potential problems in processing and reconciling your payroll data, however, the payroll service will not allow you to send your payroll when there is one or more payroll transactions dated before the dividing date in an outstanding Accountant's Copy of the company file.
Before you send your payroll, you must remove the Accountant's Copy restrictions from a company file. Alternatively, if your accountant is finished working on the Accountant's Copy, you can import (merge) your accountant's changes in to your company file.
What is an Accountant's Copy?
What you can do while your accountant has a copy of your company file