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In this tutorial, the presenter guides viewers on how to remove pending restrictions from an accountant's copy in QuickBooks. After setting a dividing date for an accountant's copy, users may wish to change their copy or switch accountants. To remove the pending changes notification at the top of the QuickBooks file, they should go to "File," then "Send Company File," and select "Accountant's Copy," followed by "Remove Restrictions." The tutorial emphasizes that removing these restrictions is irreversible; once done, the original accountant's copy cannot be accepted. Viewers are advised to ensure they want to proceed before clicking "Remove Restrictions."