There is no merge utility in QuickBooks.

You need some 3rd party Utilities.

http://q2q-us.com/q2qwiki/Utilities

Resolution for '3rd party Utilities issue: 'We have two licenses … need to merge the company file' available: Yes.

The 3rd party Utilities 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 3rd party Utilities issue yourself by looking for a resolution described in the article. If it is a complex 3rd party Utilities issue or you are unable to solve the issue, you may contact us by clicking here or by using other 3rd party Utilities support options.

For more information about resolving issues related to 3rd party Utilities in Quickbooks/QBO or to get support for the issue 'We have two licenses … need to merge the company file', click the link below: