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In this tutorial, the presenter explains how to remove pending restrictions in QuickBooks due to an accountant's copy. If changes are needed—such as altering the copy or switching accountants—users can address these issues. The process begins by navigating to the "File" menu, then selecting "Send Company File" and choosing "Accountants Copy." From there, the option to "Remove Restrictions" can be selected. The presenter warns that once restrictions are removed, the original accountant's copy cannot be accepted, so users should proceed only if they are certain about this action.