The Accountant’s Review feature allows accountants to work on a special copy of the data file while the client continues to add data to their copy of the data. The Accountant’s Review feature is convenient because it does not require the client to stop adding data to their file while the accountant is in possession of the file. However, it may be necessary to work with the actual data file in order to make many of the necessary adjustments at tax time.
What is a QBX file? What is a QBA file? What is an AIF file?
How can I work with the Accountant's Reveiw copy in QuickBooks?
My client sent me a their file, but I cannot open it in QuickBooks. Why not?
The file extensions QBX, QBA, and AIF are used by QuickBooks to manage the Accountant's Review Copy of a client data file.
If your client gives you their file and you cannot "open" it within QuickBooks, it might be because they sent you an "Accountant's Review" copy of the file. This file has a QBX extension instead of a QBW extension and it can only be opened by selecting "Start Using Accountant's Copy..." from the Accountant's Review item under the file menu.
The article attached below gives compelete instructions for using the Accountant's Reveiw Copy in QuickBooks. This article works for QuickBooks 6 through 2002 (all editions).