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In this video tutorial, the presenter explains how to remove restrictions pending from an accountant's copy in QuickBooks. If you need to change your accountant or resend the copy, you may notice a message indicating "accountants changes pending." To resolve this, navigate to the 'File' menu, then select 'Send Company File' and choose 'Accountant's Copy' followed by 'Remove Restrictions.' It's important to proceed with caution, as removing these restrictions means you will not be able to accept any changes from the original accountant's copy. The tutorial emphasizes understanding the implications of this action before proceeding.