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In this tutorial, the presenter explains how to remove restrictions related to an accountant's copy in QuickBooks. After previously creating an accountant’s copy with a dividing date, users may need to remove these restrictions if they want to change the accountant or resend the copy. To do so, they should navigate to "File," then "Send Company File," and select "Accountants Copy," followed by "Remove Restrictions." It's important to note that confirming this action will prevent acceptance of the original accountant’s copy. The video emphasizes the need for caution before proceeding with the removal of restrictions.