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As long as you don’t have a non-compete you are clear. There is no reason to do that before you resign, much less before you have an offer.
I don’t think it’s a legal issue, rather sounded like an optics issue
Strange ask...
Yes it’s to maintain client relations at the buyer level (whomever is writing the checks). It’s not really an approval it’s a notice of intent. Did you approach the Big4 or Big4 approach you? Is your existing relationship with the offering company as an audit client or consulting? All about appearance.
I had to do it since there was an audit relationship