What constitutes a conflict of interest by minimum? When writing a scientific paper, one of the important sections to fill in are the possible conflicts of interest. Typically, I get to write


  The authors declare no competing financial interests.


Now, however, one of my co-authors has moved to a for-profit company before the study has been published. I am arguing whether it constitutes a conflict of interest.

What is a conflict of interest, by minimum?
Such a section usually isn't required for papers in my field, but you should probably put something like "Joe Smith moved from The University of Bobtown to ACME, Inc. during the preparation of this manuscript."