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In this tutorial, the presenter demonstrates how to remove pending restrictions due to an accountant's copy in QuickBooks. If you've previously created an accountant's copy with a dividing date, you might need to remove it to change your copy or switch accountants. To do this, navigate to File, then Send Company File, and select Accountant's Copy. Choose "Remove Restrictions." It's crucial to note that clicking this option will prevent you from accepting the original accountant's copy, so ensure you are certain about this action before proceeding.