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The tutorial explains how to remove restrictions pending due to an accountant's copy in QuickBooks. It highlights that after creating an accountant's copy with a dividing date, you may need to remove these restrictions to modify the copy or switch accountants. You'll notice a message stating "accountants changes pending" at the top of your QuickBooks file. To remove the restrictions, navigate to 'File', then 'Send Company File', and select 'Accountants Copy'. From there, choose 'Remove Restrictions'. It emphasizes that once you confirm the removal, you won't be able to accept changes from the original accountant's copy.