This conversation analytic study explores client resistance in cognitive behavioural (psycho) therapy sessions for depressed clients. Typically, clients actively opposed behavioural change proposals by using one of three types of ‘incapacity to conform’ account: (1) appeals to limitary situational factors; (2) appeals to set physical states; (3) contention of prior attempt to comply with the therapist's proposal. By pointing out their higher-level epistemic authority in the field of their experience, clients appear able to call in their final right to refuse the therapist's proposal.