When a client moves to another accountant but retains their Bright license, you can maintain the data by exporting the trial balance and making detailed notes or printing journal records. However, note that it's not feasible to take a backup or copy a client's datafile and send it to another accountant. Instead, you can add the other accountant as a user to your Bright Account Production system, with specific permissions to access only the client in question. To successfully transfer or share access to client data, an Enterprise subscription is required to match the business account plan.