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In this tutorial, the speaker explains how to remove pending restrictions caused by an accountant's copy in QuickBooks. If you've previously created an accountant's copy and wish to change it, for instance, to resend it to a different accountant, you may notice a message stating "accountants changes pending" at the top of your QuickBooks file. To remove these restrictions, navigate to File, then select Send Company File, and choose Remove Restrictions. It's crucial to understand that by doing this, you will not be able to accept the original accountant's copy anymore. Make sure you are certain before proceeding with the removal of restrictions.