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What is the difference between these two sentences?
a) please find the attached file for your reference.
b) please find attached the file for your reference.
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B is correct. With "the" you indicate that you are talking about a specific thing.
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"Please find attached" is a sort of fixed phrase that is used in business communications. (a) is technically correct, but it is not used.
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Comments  
Thank you, Doll and Phillip.

I think A is very much used in business communication, but, in all due respect to Doll, I don't know if B is correct since I think the word 'attached' is an adjective. Is B correct?

The original poster's two sentences:

a) please find the attached file for your reference.
b) please find attached the file for your reference.
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Thank you Philip, I now understand why I don't like those business things. Emotion: stick out tongue