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In this tutorial, the presenter explains how to remove restrictions related to an accountant's copy in QuickBooks. This may be necessary if you want to change your accountant or resend the copy. The tutorial references a previous video on creating an accountant's copy, highlighting the importance of the dividing date. To remove the pending restrictions, navigate to File, then Send Company File, and select "Remove Restrictions." It's essential to confirm that you want to proceed, as doing so will prevent you from accepting changes made to the original accountant's copy. The tutorial emphasizes understanding the implications before removing restrictions.