Hello @grumplegrogg,
Thank you for posting here in the Community. I can provide clarification to your question related to the Accountant's Copy file in QuickBooks.
There are limitations to the tasks a client and accountant can perform while the file is on pending or working status. For the chart of accounts, it will depend on the changes that you need to make in the company file.
If you're trying to delete or merge an account, this option is unavailable. For the complete list of Accountant's Copy limitations, please visit this page: Use the Accountant's Copy.
You can also check this article for more details about the conversion, like changing back to a regular file, as well as some steps you can perform after the process: Convert an accountant's copy to a regular company file.
Feel free to drop a comment below if you need more information about the Accountant's copy file. Have a great day.
