Ans: A portable file is the bare minimum data file version of the company file. This portable file can be created directly from QuickBooks. You can use it to share data with your accountant. After your accountant has made the necessary changes, you can import the portable file and sync all the changes made by your accountant. The portable file contains all the essential accounting data that your accountant may require. All the adjunct files are not included in the portable file to make it as lite as possible so that you can transfer it over a secure network easily and quickly.