I think, in the case of a bank or banking-like-entity, it's really easy to argue that commingling deposits with corporate funds makes it much more likely for things like.. what happened at mt gox to happen.
If you violate professional standards while providing your services, even in the absence of requirements to the contrary, you're putting your clients at risk, probably to an unethical degree depending on what assurances you gave them.
If you violate professional standards while providing your services, even in the absence of requirements to the contrary, you're putting your clients at risk, probably to an unethical degree depending on what assurances you gave them.