October 12, 2026
QuickBooks backup vs portable file vs accountant’s copy: which one to send
The short answer: send a backup (.qbb) unless the person receiving it asks for something else. Intuit describes a backup as a save point for your accounting data, including templates, letters, logos and images. A portable file (.qbm) is a smaller copy for moving data, and Intuit says outright that it is not a replacement for a full backup. An accountant’s copy (.qbx) is a different job entirely: it lets your accountant work while you keep working, and it places restrictions on your live file until the changes come back or the restriction is removed.
The three files side by side
| Backup | Portable company file | Accountant’s copy | |
|---|---|---|---|
| Extension | .qbb | .qbm | .qbx |
| Intuit’s purpose | A save point you can restore | Move or share data when a full backup isn’t needed | Let your accountant review and edit while you keep working |
| Includes | Accounting data, templates, letters, logos, images and related files | Compact version of the data | A special version of the company file |
| Leaves out | Payroll forms | Templates, logos and images; .tlg and .log files; Loan Manager, Statement Writer and Fixed Asset Manager files | Not described as a backup |
| Restores to | A new .qbw company file | A company file, via “Restore a portable file” | Opened by the accountant; changes are imported back |
| Effect on your live file | None | None | Some activities restricted until changes are imported or the restriction is removed |
Backup (.qbb): the safe default
Intuit’s steps for a manual local backup start in single-user mode: File > Back up Company > Create Local Backup. Before it saves, QuickBooks runs a test to confirm the backup is in good shape; in the automatic-backup settings that test is the “Complete verification” option. Tick it.
The one gap Intuit names is payroll forms, which a backup does not cover. If anyone will need them, save them separately as PDFs.
When you restore, Intuit says QuickBooks uses the .qbb to create a new .qbw. Its warning is worth repeating: open a backup in the same folder as your existing company file and you may overwrite your data. Rename one of the two or use a separate folder. If the backup sits on a USB drive or a cloud-sync service, move it to your local hard drive before restoring.
Portable file (.qbm): smaller, but not a backup
Intuit calls it small enough to send by email or put on a USB drive. It is created by an admin through File > Create Copy > Portable company file, and opened through Open or Restore Company > Restore a portable file. Intuit says opening it reindexes your data, which it notes fixes many data issues.
Three cautions follow from Intuit’s own page:
- It is not a full backup. Logos, templates, images and the transaction log files are left out.
- It carries everything in the file. Intuit notes that anyone holding a portable copy can access all of it, and that the file is password protected. Send the password separately.
- Don’t reuse the company file’s name. Save both into one folder under the same name and the portable file overwrites the regular one.
If a file is large, a portable copy can help with transfer. For files near Intuit’s size thresholds, read QuickBooks file too big: condense or convert first, because the file’s size is a reason to plan the move, not just the transfer.
Accountant’s copy (.qbx): the wrong tool for a handover
Intuit describes this as a way to share the file for review and changes. The owner creates it in QuickBooks Desktop for Windows through File > Send Company File > Accountant’s Copy > Client Activities and enters a dividing date. After it is sent, Intuit says certain activities in your file are restricted to prevent conflicts, until you import your accountant’s changes or remove the restriction.
Practical points from the same page: the one-time password for the transfer service is not included in the email, so give it to your accountant directly; the download link is valid for two weeks; and Enterprise users with Advanced Inventory must turn it off before creating the copy.
A separate Intuit article on fixing accountant’s copy errors warns against upgrading a company file that still has pending accountant’s changes. If you are planning a move off QuickBooks, clear that status before you send anything. Intuit’s portable-file page itself points to an accountant’s copy only when the goal is sending data to your accountant.
Which one to send: a quick rule
- Handing a file to a conversion provider, a new bookkeeper or support: a verified backup (.qbb), unless they ask in writing for a different format.
- Moving data between your own computers, no full backup needed: a portable file, with a different name from the live file.
- Your accountant is doing year-end adjustments: an accountant’s copy, with the dividing date agreed first.
- The file won’t verify or won’t back up: stop. Work through Verify and Rebuild before choosing a format, and see our QuickBooks support page if the error persists.
Before you send any of them
- Run Verify Data and note the result. A backup of a damaged file is a damaged backup.
- Confirm the accountant’s-copy status is clear, and that nobody is mid-edit in multi-user mode.
- Check the opening balances you will need on the other side, such as Opening Balance Equity.
- Keep the original untouched, and label what you sent with the date and the format.
- Share via a transfer service with a password, not an open email attachment.
Moving from Desktop to the browser? Our Desktop to Online page covers the route.
Frequently asked questions
Can I use a portable company file as my backup?
No. Intuit says a portable company file isn’t a replacement for a full backup. It leaves out logos, templates, images and the .tlg and .log files.
Does a QuickBooks backup include payroll forms?
No. Intuit says a backup doesn’t back up payroll forms, so save them separately, for example as PDFs.
Will restoring a backup overwrite my company file?
It can. If you open the backup in the same folder as your existing company file you may overwrite your data. Rename one of them or use a separate folder.
Is an accountant’s copy the same as a backup?
No. It is a special version of the company file, with a .qbx extension, made so your accountant can work while you keep working. Certain activities in your own file are restricted until the changes are imported or the restriction is removed.
Related service: QuickBooks support