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In this video tutorial, the presenter explains how to remove pending restrictions in QuickBooks due to an accountant's copy. This process is necessary when needing to change the accountant or resend the accountant's copy. The video references a previous tutorial on creating an accountant's copy, highlighting the importance of the dividing date. To remove the restrictions, users should navigate to the "File" menu, select "Send Company File," choose "Accountant's Copy," and then click on "Remove Restrictions." It is emphasized that proceeding will prevent acceptance of the original accountant's copy, so users should be certain before confirming the action.