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I would think policy would require it to be reported but as long as it was at market it shouldn’t be an issue legally. However independence policies are generally much more restrictive than the law
I would confirm with your firm’s independence group.
Not sure if conflict but I never wanted my team to find me on the rent roll.
You are generally allowed to do business with a audit client vendor provided it is at fair market terms. There may be other considerations so best if you check with your independence group who can point out the things to watch out for.