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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 previously created an accountant's copy with a dividing date and need to change it or switch accountants, you can remove these restrictions. To do this, navigate to "File," then "Send Company File," and select "Accountant's Copy." From there, choose "Remove Restrictions." It's important to note that once you remove these restrictions, you cannot accept the original accountant's copy. Make sure you're certain before proceeding with this action.