What user name and password should my accountant use to open the Accountant's Review Copy?

If you set up users and passwords for your company file, your accountant can open the Accountant's Review Copy by using the name and password for the QuickBooks Administrator of your file.

If you prefer, before making the Accountant's Review Copy you can set up the accountant as a user with a unique name and password, and with full access.

If the audit trail is turned on when you import the accountant's changes, it records the user who imported the changes, not the name the accountant used.