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In this tutorial, the presenter explains how to remove restrictions caused by an accountant's copy in QuickBooks. If you have pending accountant changes, indicated by a message at the top of your QuickBooks file, you may need to remove these restrictions to modify your copy or switch accountants. To do this, navigate to "File," then "Send Company File," and select "Accountants Copy." From there, choose "Remove Restrictions." It’s important to note that proceeding will prevent you from accepting the original accountant's copy, so ensure you want to remove these restrictions before confirming.