If you want to share a transaction list to your accountant in QBO, you can use any transaction reports for that. The report has the Email icon that you can use to transfer the information outside QuickBooks.
Another option is inviting your accountant to your company file. This way they can work within QuickBooks without sending or exporting files in QBO. See this:
Sign in to QuickBooks Online as a master admin.
Go to Settings ⚙ and select Manage users.
Tap the Accounting firms tab.
Add the email and press Invite.
Enter your accountant's info and select Save.
Let me know if you have any other question about the steps or need additional help with QuickBooks. I'll be right here to help you anytime. Have a good one!