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In this tutorial, the presenter explains how to remove restrictions caused by an accountant’s copy in QuickBooks. The process begins at the top of the QuickBooks file, where you can see a “changes pending” message. To remove these restrictions, navigate to "File," select "Send Company File," and then click on "Accountants Copy," followed by "Remove Restrictions." It's important to note that confirming this action will prevent you from accepting the original accountant's copy. This step is necessary if you need to change your current copy or switch accountants.