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
