To my knowledge, there is no regulatory guidance on this subject. Typically, once the counseling session is completed, the Soldier will immediately sign, or refuse to sign, the document. It is usually in your best interest to do so immediately.
If you disagree with a statement regarding a particular issue, you may place your comments in the session closing block. You may also make a statement in the session closing block explaining your delay: “I request 24 hours to prepare my rebuttal to this counseling statement.”