QB Issue Resolution:

choose Help->Product Information. The window that appears shows the path to the file (and you can click on that path to open the enclosing folder(s)).

Once you know where the file is, in QuickBooks Mac itself you first choose File->Close Company to close the company. Then you can drag it to the trash. Make sure you don’t want it anymore before you do this – obviously.

Resolution for Issue 'How do I delete a company?' available: Yes (Solved).
Source: Intuit Community forum.

How do I delete a company?: this issue or error code is a known issue in Quickbooks Online (QBO) and/or Quickbooks. Support for this issue is available either by self-service or paid support options. Experts are available to resolve your Quickbooks issue to ensure minimal downtime and continue running your business. First try to resolve the issue yourself by looking for a resolution described below. If it is a complex issue or you are unable to solve the issue, you may contact us by clicking here or by using other support options.

Support for Company
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Error Recovery for Company [Canada]
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