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In this tutorial, the instructor explains how to remove pending restrictions in QuickBooks caused by an accountant's copy. After selecting a dividing date in a previous video, users may need to change the copy or switch accountants. The presence of the "accountants changes pending" message alerts users to this restriction. To remove it, navigate to File, then Send Company File, and select Remove Restrictions. A warning is provided that once the restrictions are removed, the original accountant's copy cannot be accepted again. The tutorial emphasizes the importance of being certain before proceeding with this action.