Wrong and wrong. There aren't rules for such activities in the forum (just like scams aren't moderated). However, the community members will understand that the account is controlled by a new owner (by the posting style, activity change in different boards, etc.), and he will be tagged (neutral tag).
Having multiple accounts is also allowed unless you dont have any previously banned account related to your IP address.
Eg. LoyceV has 2 accounts (one he uses on his phone and other main one from pc) and its completely ok.