i got to this step here
flash images
this step is important, and decides whether your calculator lives or dies. there may be sorts of error prompts.
enter “BIOS” screen for the calculator; connect the calculator to a PC with the usb driver; better kill the FA_124 process (or close FA-124); run the tool.
“backup” means saving the current system as a file on your computer, for restoration later. “restore” means to flash a system image into the flash storage of the calculator. i suggest to first backup your current system, then flash your own system image back. if everything goes fine, and your calculator (hopefully – ) did not die, carry on and flash an appropriate fx-9860 system image. choose the .fls file, whose name corresponds with your calculator’s version. for example, my calculator has the version 02.02.0701, which starts with 02.02, i simply choose the tool “fxRemote”, and eventually flash the “2_02_0201_sh4.fls”
from
http://blog.easoncxz.com/?p=25but i can't find where he got the flash files from.