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In this tutorial, the presenter explains how to remove restrictions associated with an accountant's copy in QuickBooks. If you've previously created an accountant's copy with a specific dividing date and now need to change it—perhaps to switch to a different accountant or resend the copy—this process is necessary. First, check if there are pending accountant changes indicated at the top of your QuickBooks file. To remove the restrictions, go to "File," select "Send Company File," then choose "Accountants Copy" and click on "Remove Restrictions." Confirm that you want to proceed, as this will prevent accepting the original accountant's copy.