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I need to remove the Accountants Copy in QB 2006. It does not have the same remove restrictions option that newer versions have. How do I remove it so I can make changes to the Chart of Accounts.

I'm not quite sure what you mean.

If you mean that you would like to move to a more recent edition like QB 2009, then change the version of the file you have into a normal QBW file (use Cancel Accountant's Changes), then convert to the new edition. Note that both you and your accountant must be using the same "year" of QB (both 2008 or both 2009, etc). The 2009 Accountant's Edition of QB should be able to work with both 2008 and 2009 "standard" editions of QB, however, note that the more significant changes to how the AE feature works are in the 2009 edition only.