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In this tutorial, the presenter explains how to remove pending restrictions in QuickBooks due to an accountant's copy. The process starts by navigating to "File" and selecting "Send Company File" followed by "Accountants Copy," where users can choose to "Remove Restrictions." It is emphasized that users should only proceed if they are certain about removing these restrictions, as doing so will prevent them from accepting changes made in the original accountant's copy. The video builds on previous content about creating an accountant's copy and addresses reasons for needing to remove restrictions, such as changing accountants or updating the copy.