This error could mean a variety of things. 

• If the file is not in use, then the file is likely locked open.  If you are using a stand alone PC, reboot it.  If you are using a network, make sure that another user doesn't have this file open at his/her workstation.  If it is not open at any workstation, reboot the server.
• Whenever files are copied to a CD-R or a CD-RW drive they are marked as read only.  When they are copied from the CD back to a hard drive, they are still marked as read only.  The 1099-Etc software requires read and write access to these files. The easiest way to remove the read only attribute is to go to a DOS prompt and change to the working (data) directory and then into a client directory and type attrib -r *.*.  This will need to be done to each client directory.

If neither of the above, resolve the situation, please contact AMS technical Support via email support@1099-Etc.com or phone, 405-340-0697.