27.3.3.1.2 External Clock Limitations
When the USART is configured in Synchronous Client mode, the XCK signal must be provided externally by the host device. Since the clock is provided externally, configuring the BAUD register will have no impact on the transfer speed. Successful clock recovery requires the clock signal to be sampled at least twice for each rising and falling edge. The maximum XCK speed in Synchronous Operation mode, fClient_XCK, is therefore limited by:
If the XCK clock has jitter, or if the high/low period duty cycle is not 50/50, the maximum XCK clock speed must be reduced accordingly to ensure that XCK is sampled a minimum of two times for each edge.