1) Update Devise so that it can handle Rails 4.0 by adding this line to your application's Gemfile:
gem 'devise', '3.0.0.rc'
Then execute:
$ bundle
2) Add the old functionality of attr_accessible
again to rails 4.0
Try to use attr_accessible
and don't comment this out.
Add this line to your application's Gemfile:
gem 'protected_attributes'
Then execute:
$ bundle