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In this video tutorial, the instructor explains how to remove restrictions caused by an accountant's copy in QuickBooks. After previously selecting a dividing date for an accountant's copy, users may need to change the copy or switch accountants. The presence of "accountant changes pending" at the top of the QuickBooks file indicates these restrictions. To remove them, navigate to File, then Send Company File, and select Remove Restrictions. The instructor warns that removing restrictions means you cannot accept changes from the original accountant's copy again.