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Pretty sure they will ask as their first question.
I don't think you have to tell them though but I'm not sure
https://en.m.wikipedia.org/wiki/Garden_leave
They will ask as part of your resignation process - if it's an audit client or a competitor they may put you on gardening leave or complete some other processes
What's gardening leave?
When I left Deloitte for ACN, I turned in my notice on a Thursday, and they terminated me on Friday. And I totally get it since I was going to a competitor.