QB Issue Resolution:

Here’s an article with step by step instructions on how to Export Accountant’s Changes (Accountant Change File .qby):

https://community.intuit.com/articles/1019409-accountant-s-copy-101

Press Ctrl + F, and type in “Export Accountant’s Changes”. This will skip right to the instructions (or you could also just scroll down to get to it).

Resolution for Issue 'My accountant sent *.QBA files with changes, but the programs seems to be looking for *.QBY files. What should I do?' available: Yes (Solved).
Source: Intuit Community forum.

My accountant sent *.QBA files with changes, but the programs seems to be looking for *.QBY files. What should I do?: 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 Change
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Error Recovery for Accountant Change [Canada]
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