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In this video tutorial, the presenter explains how to remove pending restrictions due to an accountants copy in QuickBooks. After selecting a dividing date for the accountants copy in a previous video, users may need to change their copy or switch accountants. To remove these restrictions, users should navigate to "File," then "Send Company File," and select "Accountants Copy," followed by "Remove Restrictions." The presenter warns that clicking "Remove Restrictions" means the original accountants copy cannot be accepted. The video provides clear steps for users to follow if they need to resend or redo their accountants copy.