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@Kalellis44 RE: I go to File--Utilities--IIF Files, but files are not transferred. What's wrong?
I think because that's describing only 1/2 the process.
Export your Chart of accounts by going to File | Utilities | Export | Lists to IIF files... Then pick the Chart of Accounts (and any other lists you want to export) and then export them to a file. Note the location and name of the file.
Then, to import them, in open the company where you want to import them and pick File | Utilities | Import | IIF files... and pick the file you just created to import it.