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In this tutorial, the speaker explains how to remove pending restrictions due to an accountant's copy in QuickBooks. They reference a previous video where users learned to create an accountant's copy, which involved selecting a dividing date. To remove the restrictions, users must navigate to File, then Send Company File, and select Accountants Copy, followed by Remove Restrictions. The speaker cautions that confirming the removal means the original accountant’s copy cannot be accepted anymore, indicating that the user should only proceed if they are certain they want to remove the restrictions.