often it depends on the type of sample and the type of measurement you want to make. If you want to carry out chemical analysis and surface morphology, it is advisable to alter the sample as little as possible (e.g. austenitic steels often undergo a surface treatment that protects them even more from corrosive phenomena). A light cleaning and at most a degreasing with solvent is enough.
If you have samples, perhaps even with a different "history" and a different surface structure and you are especially interested in the anticorrosive properties of the substrate, then you can do a light metallographic cleaning (eg 800 grade emery paper and degrease in organic solvent.
If, on the other hand, you are interested in the metallographic structure (of the bulk), in addition to fine surface cleaning operations, it is also necessary to carry out a chemical attack with an adequate etching solution.
With extension to Mr. Sujeet, after testing the samples for 48 hours of LPR/immersion corrosion test; we need to clean, polish, and grind the specimen to reveal the morphology under Optical/SEM/FESEM?