@kar71 

When you sent your file originally, did the transfer file say .QBM, .QBB, or .QBX at the end?

If it was a .QBM portable file or .QBB backup, then there is no option to merge your accountant's changes into your working file unless you re-enter the changes from one file into the other. That function is for accountant's copy files only (.QBX or sent using accountant transfer service)