If i accept the offer letter from Accenture and if I haven't joined. Will they block me for the future?

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No..

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No, it's pretty normal to accept offer letter and not join. That is why they do a confirmation call on day 1. People present there are considered joined. Also if you don't wish to join, make sure you send a mail to your HR that you won't be joining. This way they won't follow up with you anymore. It's a good thing to do.

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And in how many months can we apply again?

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