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In this tutorial, the presenter explains how to remove pending restrictions due to an accountant's copy in QuickBooks. If you have selected a dividing date for your accountant and need to change the copy or switch accountants, the process is necessary. First, check for the "accountants changes pending" message at the top of your QuickBooks file. To remove these restrictions, navigate to File > Send Company File > Accountants Copy and select "Remove Restrictions." Confirm your choice, keeping in mind that doing so will prevent you from accepting the original accountant's copy. This step is crucial if you plan to resend or redo your accountant's copy.