QB Issue Resolution:

The most common error is the Accountant sends you a windows backup. They have to choose the export to QuickBooks Mac format.

The other common error is in the transfer from one machine to another. Make sure the file the accountant gave you is a reasonable size (and not, say, 4K).

Resolution for Issue 'sent MAC QB to accountant pc. He converted MAC to pc then pc back to MAC and sent file back to my MAC. MAC cannot restore file' available: Yes (Solved).
Source: Intuit Community forum.

sent MAC QB to accountant pc. He converted MAC to pc then pc back to MAC and sent file back to my MAC. MAC cannot restore file: 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
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Error Recovery for Accountant [Canada]
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