For each of the situations below, research the applicable standards from the AICPA website.

Assume that you are a sole practitioner who provides primarily tax and compilation services. A married couple, John and Susie, have been your tax clients for several years. However, they are going through a divorce. They both want you to continue providing tax planning services while the divorce is proceeding. Is there a conflict of interest if you continue to provide tax services for both John and Susie? Provide the specific reference from the AICPA website relevant to this situation.