B. In the event of compelling circumstances, an individual holding significant financial interests in human subjects research may be permitted to conduct the research. Whether the circumstances are deemed compelling will depend in each case upon the nature of the science, the nature of the interest, how closely the interest is related to the research, and the degree to which the interest may be affected by the research….

C. Institutional policies should require full prior reporting of each covered individual’s significant financial interests that would reasonably appear to be affected by the individual’s research, updated reporting of any relevant change in financial circumstances, and review of any significant financial interests in a research project by the institution’s COI committee prior to final IRB approval of the research. COI committee findings and determinations should inform the IRB’s review of any research protocol or proposal, although the IRB may require additional safeguards or demand reduction or elimination of the financial interest…. (Link)