> The data protection officer may fulfil other tasks and duties. The controller or processor shall ensure that any such tasks and duties do not result in a conflict of interests.
I guess you could say that it is literally impossible for the DPO to not have conflicts of interest if the DPO is also the owner and manager of the company.
More:
https://ico.org.uk/for-organisations/guide-to-the-general-da...
> The DPO must be independent, an expert in data protection, adequately resourced, and report to the highest management level.