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In this tutorial, the presenter explains how to remove pending restrictions caused by an accountant's copy in QuickBooks. If users need to modify their accountant's copy or switch accountants, they first check for pending changes indicated at the top of the QuickBooks file. To remove these restrictions, they navigate to "File," then "Send Company File," and select "Accountants Copy." By clicking "Remove Restrictions," users confirm their decision, understanding that this action prevents them from accepting any changes from the original accountant's copy they created. The tutorial emphasizes ensuring this step is necessary before proceeding.