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In this tutorial, the speaker explains how to remove pending restrictions caused by an accountants copy in QuickBooks. If changes are needed, such as modifying the copy or switching accountants, users should notice a "accountants changes pending" message at the top of QuickBooks. To remove these restrictions, navigate to File, then Send Company File, and select Accountants Copy followed by Remove Restrictions. The speaker cautions that clicking this option means the original accountants copy cannot be accepted again. This process allows users to proceed with their changes smoothly.