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In this tutorial, the presenter explains how to remove pending restrictions due to an accountants copy in QuickBooks. To begin, users should navigate to "File," then select "Send Company File," and choose "Accountants Copy." From there, they can click on "Remove Restrictions." The presenter cautions that once restrictions are removed, users cannot accept changes made in the original accountants copy. This step may be necessary if users need to modify their copy or switch accountants. The tutorial references a previous video about creating an accountants copy, reinforcing the connection between the two processes.