# 31 C.F.R. § 8.40 (2026): Conflicting interests

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T31_P8_S8_40

## Section

- **Citation:** 31 C.F.R. § 8.40 (2026)
- **Heading:** Conflicting interests
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 31 CFR: Money and Finance: Treasury / Part 8 / Subpart D / § 8.40: § 8.40   Conflicting interests.

## Text

No attorney, certified public accountant, or enrolled practitioner may represent conflicting interests in practice before the Bureau, except by express consent of all directly interested parties after full disclosure has been made.

## Nearby sections

- [31 C.F.R. § 8.31 (2026) § 8.31   Furnishing of information.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P8_S8_31.md)
- [31 C.F.R. § 8.32 (2026) § 8.32   Prompt disposition of pending matters.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P8_S8_32.md)
- [31 C.F.R. § 8.33 (2026) § 8.33   Accuracy.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P8_S8_33.md)
- [31 C.F.R. § 8.34 (2026) § 8.34   Knowledge of client's omission.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P8_S8_34.md)
- [31 C.F.R. § 8.35 (2026) § 8.35   Assistance from disbarred or suspended persons and former Treasury employees.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P8_S8_35.md)
- [31 C.F.R. § 8.36 (2026) § 8.36   Practice by partners of Government employees.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P8_S8_36.md)
- [31 C.F.R. § 8.37 (2026) § 8.37   Practice by former Government employees.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P8_S8_37.md)
- [31 C.F.R. § 8.38 (2026) § 8.38   Notaries.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P8_S8_38.md)
- [31 C.F.R. § 8.39 (2026) § 8.39   Fees.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P8_S8_39.md)
- [31 C.F.R. § 8.40 (2026) § 8.40   Conflicting interests.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P8_S8_40.md)
- [31 C.F.R. § 8.41 (2026) § 8.41   Solicitation.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P8_S8_41.md)
- [31 C.F.R. § 8.42 (2026) § 8.42   Practice of law.](https://www.frixlaw.com/law-library/statutes/CFR_T31_P8_S8_42.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T31_P8_S8_40. Check the current official text before relying on it. Not legal advice.