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In this tutorial, the presenter explains how to remove pending restrictions caused by an accountant's copy in QuickBooks. To begin, users must navigate to File, then select Send Company File, followed by Accountants Copy, and finally choose Remove Restrictions. The presenter emphasizes that this action is irreversible; by removing the restrictions, users will not be able to accept changes from the original accountant's copy. This process is necessary if changes are needed for the copy or if switching accountants. The video aims to guide users through these steps effectively.