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In this tutorial, the speaker explains how to remove pending restrictions in QuickBooks caused by an accountant’s copy. If you've previously created an accountant’s copy and need to make changes or send it to a different accountant, you may notice a "changes pending" message at the top of your QuickBooks file. To remove these restrictions, navigate to File, then select Send Company File, and choose the option to remove restrictions. The speaker emphasizes that once you confirm the removal, you will not be able to accept the original accountant's copy again, so be sure before proceeding.