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

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

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

i

O The practitioner should send copies of written consents to the SEC's Office of the Chief

Accountant.

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