Public Accounting Firms Often Require Terminated Employees to Exit on the Same

Multiple Choice

Public accounting firms often require terminated employees to exit on the same day as a resignation is submitted, even in the event of a voluntary termination. Why is the same-day exit necessary?

A) Public accounting firms are required by accounting regulations to not allow employees to work after submitting a resignation.
B) Public accounting firms must prevent conflicts of interest if the employee has already accepted a job offer from a direct competitor.
C) Public accounting firms are required by HR standards to interview and escort ex-employees from the building and immediately terminate electronic access.
D) Public accounting firms must prevent ex-employees from discussing any company matters with others at the company after termination.