According to Intuit, Error Code c=44 can occur when QuickBooks attempts to access a damaged record, such as a transaction.
To recover from this error, do the following:
- Verify your data (on the File->Utilities->Verify Data menu)
- If necessary, rebuild your data (on the File->Utilities->Rebuild Data menu)
For more information on resolving Error Code c=44, consult this Intuit knowledge base article.