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In this tutorial, the presenter discusses how to remove restrictions from QuickBooks due to an accountant's copy. It begins by recalling the process of creating an accountant's copy with a specific dividing date. The need to remove these restrictions may arise from wanting to change accountants or modify the existing copy. The viewer is instructed to look for the "accountant changes pending" message at the top of the QuickBooks file. To remove these restrictions, navigate to "File," then "Send Company File," followed by "Accountant's Copy," and select "Remove Restrictions." The presenter warns that proceeding with this action will prevent acceptance of the original accountant's copy.