Can my accountant access the desktop version or do I need to take the cloud version.
Desktop version is single user only and installed on your computer. You either need to export your data and send that to your accountant and he would need to install Manager on his computer. Or you can use the cloud version and give him access. Or you can create the reports and email him the balance sheet and profit and loss accounts.
My accountant has asked, when the data is exported, is it sent in a CSV format?
Perhaps exported is not the correct word to use here. You can backup the data - which means that you can only restore the data into Manager. As far as I am aware there is no option to export the data into another format, however I speak under correction.
If you are using desktop edition, send your accountant your .manager backup file and tell him to install Manager from http://www.manager.io so he can open .manager file on his computer.
He will find all the reports he needs under Reports tab.