QB Issue Resolution:

The following versions of QuickBooks for Macintosh will convert to QuickBooks for Windows:

Mac 2015 will convert to Windows 2015
Mac 2014 will convert to Windows 2014
Mac 2013 will convert to Windows 2013
Mac 2012 will convert to Windows 2012
Mac 2011 will convert to Windows 2011
Mac 2010 will convert to Windows 2010
Mac 2009 will convert to Windows 2009
Mac 2007 will convert to Windows 2007 and 2008
Mac 2006 will convert to Windows 2006 and 2007
Mac 2005 will convert to Windows 2005, 2006 and 2007
Mac 6.0 will convert to Windows 2003, 2004, 2005 and 2006
Mac 5.0 will convert to Windows 2003, 2004 and 2005

Detailed information

Due to the differences between the operating systems, converting a file from QuickBooks for Macintosh to QuickBooks for Windows requires some file preparation.
Preparing the file

Copy the company file on the Desktop.
Check for any special characters in the file name, such as [email protected]#$%^&*. If there are any, rename the file and remove the special characters.
Open the file in QuickBooks and delete all memorized transactions and memorized reports.
Rebuild the company file.
Run the Custom Transaction Detail Report, changing the date range to All and enabling the Memo Column:
Select the Reports menu and select Custom Transaction Detail Report. The Modify Report window opens.
Click the Dates drop-down arrow and select All.
Under Columns, click to select the Memo column. A checkmark appears when the column is selected.
Click OK to run the report.
Check for any memos with names that are longer than 50 characters or that contain special characters.
If any are found, edit the transactions and remove the memos. Rebuild the file again.

Converting the file

With the company file open in QuickBooks for Macintosh, select the File menu and select Backup to QuickBooks for Windows (it is also possible to click the Windows Backup icon on the far right side of the iconbar).
In the Save As field, type a name for this file or accept the default provided by the program. In the Where field, it is best to simply save this file to your Desktop.
Click Save and allow the backup process to run. You will receive notification when the process is complete at which time an instructional PDF file is offered for printing. It’s a good idea to print this for the QuickBooks Windows user to refer to when restoring the file.
The file has been automatically appended with the required .QBB extension necessary for restoring into QuickBooks for Windows.

Note: This file can now be transported via CD-ROM, Thumb-drive, flash or other USB device. Intuit does not recommend emailing these files as there is the potential for unseen damage to the file.

In QuickBooks for Windows, click the File menu and select Restore. Locate the .QBB file provided by the Mac user. (It is recommended that the .QBB file be copied from the transport device to the computer desktop for easy location)
In the restore window, select the .QBB file (from the desktop) choose a location on your computer where you would like the file to be restored to and click Restore.
You will be prompted to convert the file, at which point you must type the word yes to continue. At the conclusion of the conversion process the file will be open in QuickBooks for Windows and ready for review.

In Mac 2015

Mac 2015 made a few changes to how it creates a copy that can be restored for windows. QuickBooks now verifies the file automatically at the beginning of the conversion process. Also if you have Dropbox set up, there will be a button that will automatically take you to the Dropbox folder making file transfer just a bit easier.

With a company file open go to File > Save File for Accountant… or File > Export > To QuickBooks for Windows…
On the message that comes up choose to Verify or Skip Verify. (Verify is recommended)
If the verify is successful continue to step 4. If verify fails follow steps to Resolve data damage.
Select where you want to save the file.

The process of restoring the file in QuickBooks for Windows has not changed.
Returning the same file to QuickBooks for Mac:

Resolution for Issue 'Prepare a file for conversion from QuickBooks for Mac to QuickBooks for Windows.' available: Yes (Solved).
Source: Intuit Community forum.

Prepare a file for conversion from QuickBooks for Mac to QuickBooks for Windows.: 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.

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