$*48.$ Which is an explicit requirement in the Circular No$.230$ rule on conflicts of interests?$$

The practitioner should retain copies of written consents for at least $36$ months.

$$The practitioner may not represent an attest client if the practitioner is personally conflicted.

$***$ The practitioner may not represent a client if such representation adversely affects another client.

$$The practitioner should send copies of written consents to the SEC's Office of the Chief Accountant.