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In this tutorial, the presenter explains how to remove pending restrictions in QuickBooks due to an accountant's copy. To do this, navigate to "File," then "Send Company File," and select "Accountants Copy." From there, choose "Remove Restrictions." It's important to confirm that you want to proceed, as removing these restrictions means you cannot accept changes made in the original accountant's copy. This process may be necessary if you need to modify your copy or switch to a different accountant. Be cautious, as this action is irreversible for the original accountant's copy.