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In this tutorial, the speaker explains how to remove pending restrictions from an accountant's copy in QuickBooks. If you need to change your accountant or modify your file, look for the "accountants changes pending" message at the top of your QuickBooks file. To remove these restrictions, navigate to File, then Send Company File, and select "Remove Restrictions." Confirm that you want to proceed, as this action will prevent you from accepting the original accountant's copy. This process allows you to send a new or revised accountant's copy as needed.