Is there cooling period in Deloitte?
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No.
Deloitte has not publicly announced a company-wide “cooling-off period” policy. However, their policies might change according to the situation and service line.
For example, Deloitte sets considerable importance on ethics and has policies in place to address possible conflicts of interest. An auditor who leaves to work for a recently audited client may face a waiting period before being hired there. This would not be a generic cooling-off time, but rather a specialized policy to avoid ethical issues.