Question: Which statement is accurate under the Circular No . 2 3 0 rule on conflicts of interests? The practitioner is barred from representing a client

Which statement is accurate under the Circular No.230 rule on conflicts of interests?
The practitioner is barred from representing a client if the practitioner is personally conflicted
The practitioner may not represent a client if a conflict of interest exists, regardless of the circumstances.
The practitioner should retain copies of written consents for at least 24 months from the date that representation of the client concluded
The practitioner should send copies of written consents to the IRS, if requested.

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