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In this tutorial, the presenter explains how to remove pending restrictions from an accountant's copy in QuickBooks. Users may need to do this if they want to change their accountant or redo the accountant's copy. The process begins by navigating to "File," then selecting "Send Company File" and choosing "Accountant's Copy." Next, the option "Remove Restrictions" is selected. It is emphasized that clicking "Remove Restrictions" means you can no longer accept changes from the original accountant's copy. This step is important for users who are sure about wanting to proceed with the removal of restrictions.