Different email services have different limits on the size of attachments.  Some are 10 meg, some are 25 meg.

Depending on who you are sending it to you could use one of several different services.

If you are sending the file to your accountant, check with them to see if they have a portal for file transfers.  Most accountants have one but not all.

Otherwise if you have DropBox, One Drive or possibly even Google services that allow you to store files online, you can send some one a link to share the file and they can download it using the link.

appreciate your suggestion, thanks

We have had decent luck with changing the name of the .cab file.  If the file is called CONAME.CAB, we just rename it to CONAME.CAB.TXT, and then email it.  The recipient just needs to remove the .TXT from the end, and it becomes a normal .CAB file again.