Personnel Accountability

What regulation states soldiers must be accountable at 0630 morning formations?

Additionally, what regulation states a soldier must have a means of being contacted? For example, a soldier resides off post and does not have a land line phone; however, said soldier does have a cell phone, but refuses to answer or return calls/texts.

I've heard and read several statements soldiers must have a means of contact and must answer (or return contact in a timely manner); however, I have yet to see it in black and white regs or policy.

I have a soldier who want's to play the I don't have to answer your calls, call you back, or answer any texts from you card...and I want to know the regulation behind accountability so as to have a solid understanding of what's required.
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