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In this tutorial, the presenter explains how to remove pending restrictions due to an accountants copy in QuickBooks. If a user needs to change their accountants copy or switch accountants, they first need to check for a message indicating "accountants changes pending" at the top of the QuickBooks file. To remove the restrictions, the user should go to the "File" menu, select "Send Company File," then choose "Accountants Copy" and click "Remove Restrictions." It's important to note that proceeding with this action will prevent acceptance of the original accountants copy, so users should ensure they want to remove the restrictions before proceeding.