Thanks for getting back to me, TIA.
You'll encounter a Failed when handling conflicts error when your CSV/QBJ file has account numbers, account names, and account types that differ from the information in QuickBooks. This resulted to the Unrecoverable error.
We have some solutions that you'll need to perform to fix it. Check this article for the detailed steps: Unrecoverable Error: General Troubleshooting Steps.
I'm just here if you need more help.