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In this tutorial, the presenter explains how to remove pending restrictions in QuickBooks due to an accountants copy. Following up on a previous video about creating an accountants copy with a selected dividing date, the need may arise to alter or resend this copy. Users will notice a message indicating "accountants changes pending" at the top of their QuickBooks file. To remove these restrictions, navigate to File, then Send Company File, and select "Remove Restrictions." The presenter emphasizes that clicking to remove restrictions will prevent the acceptance of the original accountants copy. It's crucial to be certain before proceeding with this action.