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In this tutorial, the speaker explains how to remove pending restrictions due to an accountant's copy in QuickBooks. After selecting a dividing date for the accountant’s copy, users may need to remove these restrictions to change accountants or resend the copy. To do this, go to "File," then "Send Company File," and select "Accountants Copy." Next, click on "Remove Restrictions." It's emphasized that by doing this, users will no longer be able to accept changes from the original accountant's copy they created. The tutorial highlights the importance of confirming the decision to remove restrictions before proceeding.