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In this tutorial, the presenter explains how to remove pending restrictions from an accountant's copy in QuickBooks. It starts by referring to a previous video on creating an accountant's copy with a dividing date. The need to remove restrictions may arise when changing accountants or needing to modify the copy. Users can identify pending changes by a message at the top of the QuickBooks file. To remove restrictions, navigate to File > Send Company File > Accountant's Copy, and select "Remove Restrictions." However, users should be aware that doing so will prevent them from accepting the original accountant's copy they created.