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In this tutorial, the presenter explains how to remove pending restrictions in QuickBooks due to an accountant's copy. If you need to change your accountant or modify your existing copy, you may encounter the "accountant changes pending" message. To resolve this, navigate to the “File” menu, select “Send Company File,” and then choose “Accountants Copy.” From there, click on “Remove Restrictions.” The presenter warns that doing this will prevent you from accepting any changes made in the original accountant's copy, so proceed only if you are certain about removing the restrictions.