In Quickbooks 2006 and newer, there’s a server component that needs to be installed. Thus, when moving data files from an old to a new server will require a re-installation of Quickbooks onto the new server. Here are the steps:
 
1. Install Quickbooks Database Manager (server component) on the new server machine.
2. Copy all associated data files from the old server onto the new machine
3. Recreate the shares on the new server
4. Re-map the client machines to point toward the newly created directories (Group Policy or User Account logon scripts)
5. Reset data connectivity for each Quickbook data file:
    a. On the new server, open each company file and login as Admin
    b. If posible, switch each one to “single user mode,” then subsequently reset it back to “multi users mode”
    c. Test by opening the same quickbook data file from the client machine
 
Quickbooks 2003 and prior versions are simpler, whereby a simple data copy and re-pointing the file archive locations would suffice.
 
Note: Quickbooks Pro is simpler and does not require the server component.