Tina Atchley from VARC Solutions discusses the challenges of migrating from QuickBooks Desktop to QuickBooks Online (QBO). She highlights the importance of considering the migration due to the shift towards online products, noting that robust inventory systems may not be well-suited for QBO. Tina explains the differences in functionality and terminology between the two versions, emphasizing the need for careful data validation and the potential use of shell files for complex migrations. She advises users to keep their files up-to-date, understand the concept of "targets," and to use tools like Excel and third-party software for data manipulation. Tina also recommends running reports for validation post-migration.