I have a second site that received this error message. Last time I removed the old Receipts with GV-RW like Support explained. This time there were no Receipts at all (it's not a function that's ever been used). I ended up removing the following files and the conversion was then successful. DIC after conversion showed a few errors in Transaction history that were rebuilt.
ICPOD'1
ICPOD'2
ICPOD'R
ICPOH1'I
ICPOH'I
ICPOH'R
ICRECPTR
ICRECPTX
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Vickie Cegliastro
zaam.ca
613-532-6229