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In this tutorial, the presenter explains how to remove restrictions pending due to an accountant's copy in QuickBooks. They reference a previous video about creating an accountant’s copy, emphasizing that a dividing date was selected. To remove the restrictions, users should navigate to “File,” then “Send Company File,” and select “Accountant’s Copy,” followed by “Remove Restrictions.” It's crucial to be certain about this action, as removing restrictions means users cannot accept the original accountant's copy afterward. This process may be necessary when changing accountants or needing to redo the accountant's copy.