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In this secret box training video, the instructor explains how to remove pending restrictions caused by an accountant's copy in QuickBooks. Referencing a previous tutorial on creating the accountant's copy, the video highlights the necessity of removing these restrictions when needing to change the copy or switch accountants. The instructor points out that users will see a "pending changes" message if restrictions exist. To remove these, navigate to "File," then "Send Company File," and select "Accountant's Copy." Choosing "Remove Restrictions" will allow users to proceed, but it comes with the caveat that they cannot accept the original accountant's copy if they do so.