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In this tutorial, the presenter explains how to remove pending restrictions in QuickBooks due to an accountant's copy. The process begins by navigating to the "File" menu, then selecting "Send Company File" and choosing "Accountants Copy." The next step is to click on "Remove Restrictions." It's important to confirm that you want to proceed, as doing so will prevent you from accepting any changes related to the original accountants copy. This action is useful if you need to modify your copy or switch to a different accountant. The video highlights the necessity of being aware of these implications before removing restrictions.