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Hi there, @tracey29,
I appreciate you providing a screenshot to get a better picture about importing IIF files.
I'll share the correct way to review the failed items so you'll be able to successfully import the Chart of Accounts (COA) list.
It's possible the format is incorrect when importing your COA.IIF file. This maybe the reason you're unable to import it.
To help fix this, let's open the file using the Microsoft Office Excel. This way, you can edit failed entries in the list. Here's how:
After that, let's create a backup of your company file because imports are irreversible. Then, you can import again the edited IIF file to QuickBooks 2019. Here's how:
For more details, you can check out this helpful article: Tasks You Can Do With IIF Files. To learn more about importing these files, you can visit these useful articles:
The steps above will help you successfully import your COA list, @tracey29.
I'm here anytime you have other concerns. Take care always!