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In this tutorial, the instructor explains how to remove pending restrictions due to an accountant's copy in QuickBooks. After previously selecting a dividing date for an accountant's copy, you may need to change the copy or switch accountants, which creates a "changes pending" message in QuickBooks. To remove these restrictions, navigate to File, then Send Company File, and select Remove Restrictions. If you confirm the removal, be aware that you will no longer be able to accept the original accountant's copy. This process is crucial when making alterations to your accounting records.