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In this video tutorial, the presenter explains how to remove pending restrictions related to an accountant's copy in QuickBooks. If you've previously created an accountant's copy with a dividing date and now need to change it, perhaps due to switching accountants, you'll see a "changes pending" message at the top of your QuickBooks file. To remove these restrictions, navigate to "File," then "Send Company File," and select "Accountant's Copy." Choose "Remove Restrictions." Confirm your choice, understanding that doing so will prevent you from accepting any changes from the original accountant's copy you created.