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In this tutorial, the presenter discusses how to remove pending restrictions related to an accountant's copy in QuickBooks. If you've previously sent an accountant's copy with a dividing date and need to make changes—either to resend it or switch accountants—you'll notice a "changes pending" message at the top of your QuickBooks file. To remove the restrictions, navigate to "File," then "Send Company File," and select "Accountants Copy." Finally, click on "Remove Restrictions." It's important to note that once you remove the restrictions, you will no longer be able to accept the original accountant's copy.