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Get your taxes done using TurboTax
Can you open the PDF that you are sending to the accountant? Do you have to enter a password in order to open it? If so, does the accountant know the password?
What exactly does "can't open it" mean? What happens when he tries to open it? He probably gets an error message of some kind. What is the message?
Is the accountant opening the PDF with Acrobat Reader or some other PDF software, or is he trying to open it with his tax software or import it into his tax software? That's probably not possible.
If the accountant is local you could copy the PDF to a flash drive and bring the flash drive to him. (Or you could mail the flash drive to him in appropriate protective packaging.) If he can't open the PDF from the flash drive, then sending it by email is not the problem.
If your accountant uses Intuit ProSeries software, I believe it can open a .tax2023 file from TurboTax. As far as I know, there is no other professional software that can open a TurboTax .tax20yy file.