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In this tutorial, the presenter explains how to remove pending restrictions in QuickBooks due to an accountant's copy. If changes are needed, such as altering the copy or switching accountants, the user will notice a "changes pending" message at the top of the QuickBooks file. To remove these restrictions, navigate to the "File" menu, select "Send Company File," and then choose "Accountant's Copy." From there, click "Remove Restrictions." The presenter warns that doing this will prevent accepting the original accountant's copy in the future, so caution is advised if you wish to proceed.