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This tutorial explains how to remove pending restrictions in QuickBooks due to an accountant's copy. The speaker begins by referencing a previous video about creating an accountant’s copy, which involves setting a dividing date. To remove restrictions, users should navigate to File, then Send Company File, and choose the option to remove restrictions. The speaker cautions that confirming this action will prevent users from accepting the original accountant's copy. This process may be necessary if there is a need to modify the copy or switch to a different accountant. The tutorial aims to guide users through these steps clearly and effectively.