Most people are under the mistaken assumption that they own software just because they 'buy it'. They fail to ever read the associated terms and conditions that are part of the software.
In reality you don't own the rights to the software you purchase, you own the rights to 'use' the software. The software, and your rights are governed under the End User License Agreement. When you install the software on your computer, there is a prompt asking if 'you agree to the terms and conditions' of the End User License Agreement...and giving you the opportunity to 'read the agreement' before you respond.
Most people simply 'check yes' and move on with their installation, assuming it is nothing but 'legal mumbo-jumbo'. If you ever check 'no' the software won't install. So when you shell-out money at the 'big box' or 'little box' store, or download it from Intuit direct, or you get QuickBooks through a re-seller, you commit yourself to abide by the End User License Agreement at the time of installation.
That commitment on your part is just as legally binding upon you as it is Intuit. One of the provisions governs the transfer and non-transfer of the software. All transfers (of any kind) of the software, including sale, are subject to approval based upon the End User License Agreement you entered into when you installed QuickBooks.
Under that End User License Agreement, you are NOT licensed or permitted to do any of the following:
(a) modify, adapt, translate, rent or sub-license (including offering the Software to third parties on an applications service provider or time-sharing basis);
(b) assign, loan, resell, transfer or distribute the Software, CDROM(s), or related materials or create derivative works based upon the Software or any part thereof;
(c) network the Software, except that you may network your company data file as outlined in Section 1 (ii) above if you have purchased the multi-user license version; and
(d) copy the Software in whole or part, except as expressly stated in (i), (ii), or (iii) above, or use trade secret information contained in the Software, to develop software to interface with the Software.
At the time of installation, you agreed under specific terms of the End User License Agreement NOT to (and not to permit others to): (i) decompile, disassemble, or otherwise reverse engineer the Software, except as otherwise expressly permitted by applicable law; or (ii) remove, alter or obscure any confidentiality or proprietary rights notices (including copyright notices) of Intuit or its licensors on or within the Software or any copies of the Software.
The End User License Agreement also provides, that ALL license transfers are subject to written approval by Intuit and may be subject to a transfer fee determined by Intuit in its sole discretion. If your company is, or substantially all of its assets are, acquired by or merged into another company or sole proprietorship, please contact Intuit at transfer_license@intuit.com regarding transferring your license to the new company."
So, if you believe you are subject to the provisions outlined here, especially as they related to your wish to transfer your copy of QuickBooks, you can subject a 'Transfer of License' request by completing the on-line form. (A representative 'copy' of that for is shown below, it is not intended for use in any submission).
Intuit