{"data":{"id":"us/31-cfr-8.40","jurisdiction":"us","citation":"31 CFR 8.40","heading":"Conflicting interests.","body":"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.","path":["Title 31—Money and Finance: Treasury","Subtitle A—Office of the Secretary of the Treasury","PART 8—PRACTICE BEFORE THE BUREAU OF ALCOHOL, TOBACCO AND FIREARMS","Subpart D—Duties and Restrictions Relating to Practice"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-31.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:25:25Z","sha256":"aa62fdb307c42f9b8b12c208da480fc6f2092be5dad44696305f568cba329672","source_id":"us-cfr","stale":true,"prev":"us/31-cfr-8.39","next":"us/31-cfr-8.41"},"notice":"GroundRules: Original legal text. Not legal advice."}