QuickBooks Accountant's Copy Work File
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What is a QBA file?
Copy of the work file created by QuickBooks, an application used for entering and storing financial data; contains the modified QuickBooks data exported from one computer to the accountant's computer; the exported data is restored by the accountant on their computer which creates the QBA extension.
NOTE: When backing up the QBA file, a .QBA.TLG file is created to record transactions.