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I have received a conditional job offer, and I had accepted it one month ago. The requirement is to get Federal Security Clearance and the process is ongoing. I have not started my work yet and no salary has been received. In the meantime, I had a another interview and an offer of employment is expected very soon from the second company. If I accept this new employment offer, what is the legal procedure to cancel the already accepted job offer from the first company.

You would just need to advise the employer that you are rescinding your acceptance of their offer.
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