No. If the rights to clients are removed from the user on eFiling, the user will not be able to see the client’s records nor see the client as part of their client list.
If the user is completely removed or deleted, they will also not be able to view any of the client’s records. The user will still be able to log onto eFiling but only view clients to whom they have rights.
Note that the current function to add and remove right to users will still apply. User(s) will not be able to view any client or personal records without rights being allocated to accordingly.