## Why is this an issue?

Nested code - blocks of code inside blocks of code - is eventually necessary, but increases complexity. This is why keeping the code as flat as possible, by avoiding unnecessary nesting, is considered a good practice.

Merging `if` statements when possible will decrease the nesting of the code and improve its readability.

Code like

    If condition1 Then
        If condition2 Then ' Noncompliant
            ' ...
        End If
    End If

Will be more readable as

    If condition1 AndAlso condition2 Then
        ' ...
    End If