Unfortunately FM 6-22 does not specifically provide an answer to your question. It simply states:
B-59. When closing the counseling session, summarize the key points and ask if the subordinate understands and agrees with the proposed plan of action. With the subordinate present, establish any follow-up measures necessary to support the successful implementation of the plan of action. Follow-up measures may include providing the subordinate with specific resources and time, periodic assessments of the plan, and additional referrals. If possible, schedule future meetings before dismissing the subordinate.
However I believe you can find some useful information in the following article: Soldier Refuses to sign.
http://www.armycounselingonline.com/counseling-articles/soldier-refuses-to-sign-a-counseling-statement.html
We have also posted this to the front page of ACO.
Hope this helps!
