At the blockchain level there are no such rules. In terms of web signups of free accounts being given away by Steemit Inc, there can certainly be such rules but the bigger issue is actually enforcing them. Dan's comment about adding a CAPTCHA to deter abuse was one step but clearly there are still many that are being created.
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Yeah, it's the free accounts funded by Steemit Inc I'm referring to. There seems to be a little haze around the rules of having multiple accounts and any ramifications that could bring in the future.