QB Issue Resolution:

You need to have Enhanced Payroll for Accountants in order to use the accountant payroll features in your client’s files.

Resolution for Issue 'How do I switch a clients restored QB backup file to show the reporting agent forms for the 941 and 940 so that I can efile them?' available: Yes (Solved).
Source: Intuit Community forum.

How do I switch a clients restored QB backup file to show the reporting agent forms for the 941 and 940 so that I can efile them?: 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 accountant payroll
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Error Recovery for accountant payroll [Canada]
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