It is cheating, when theres a "public sale announcement" in exchange of a "transaction".
The same with the account items, can't be sold in exchange of money.
Ive seen managers with 12 accounts playing for the same association, and thats legit by the actual rules.
Once you see somewhere, a post of someone selling a association, you can take a screen capture, and go to the support, of course.
But just for seeing, a asso' with 6 new (and think that when you leave a asso' and you join again you lose the points, so the acc's can be in each tournament the same ones starting with 0 poins) members with "0" points, is not against the rules.
A situation more close to "cheating" is when the assos inside the group, sell players to keep a low avQ, and once the asso starts they buy good players to compete fro their own multiaccounts.
Thats more close to cheating and have a consequence, when the draws are manipulated.