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Trouble sending QuickBooks Pro Accountants copy

I have a customer that has spent close to 6 hours on the phone with QuickBooks support dealing with an a failure in sending the accountants copy. This has worked previously and now it doesn't. The QuickBooks tech worked through the different problems that could cause this with no success. He/she finally changed a firewall rule and the copy was sent today it won't work. The rule is still set as it was. I have tried disabling the firewall to no avail. I verified that QuickBooks was able to access the internet. She is running QuickBooks Pro 14, Windows 7, and McAfee Security Center 13.6.1599. Any ideas will be appreciated.
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For a company file of (say) 250 MB, the Accountant file will be 50 GB or more (it is (or can be) a portable QB file. Any of the Accountant or Portable files are too big to send by email. You need to save the file to the computer, find a large file sharing service, and send it that way.
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I have not checked the size of the file. I will do this.
The reasons for my questions were the same sort of issues that John raised.  Once you get above 2M (differs depending on mail providers on the sending and receiving end) there can be issues with sending large files by email.  As John suggested, using some other method (Dropbox, Skydrive, etc.) is a much better alternative.
The accountants copy is 26MB which is more than likely the problem. It will be Monday before I can look at the machine again.
As noted above, accountant copies can be large. 26 Mb is way too large to email, so therein the error message. You need to use a file sharing service (Dropbox or the like) to send the file or send it (courier) on a USB key.
Except it isn't emailing. It is being uploaded to the QuickBooks server and then downloaded. A notification is received and then the file is downloaded. She received a 25.5MB file today from her accountant. The Intuit server is being used like a drop box.
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Thanks, Intuit lists 200MB as the maximum size so something is flawed somewhere.
@jbcbussoft  - Thanks for the update. Intuit should be able to find some way to assist
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Lexie Stegemiller

A great resource that I would highly recommend looking into to solve this issue in the future and help with your file sharing needs would be Qbox. With Qbox, you and your clients continue to use the same desktop version of QuickBooks. However, using Qbox, you have a locally hosted copy of the file that is continually synchronized with your remote client’s copy. In other words, no more having to hassle with sending QBW files back and forth, no more screen sharing, no expensive cloud hosting and no more downloading/uploading of QuickBook files.  

If this sounds like something that would work for you, I would definitely encourage you to check out their site: www.qboxplus.com