Hello i am facing smart pricing from google and the cpc is really low so what i gona do is i have 2 account on adsense one on my name and other one is on my sister name so can i put her ads on my same website for better cpc?
No not at all, if they are two different legal entities then there is absolutely nothing wrong with doing that. Provided I have got tit right and you are doing the following. 1. currently your ads appear on the site 2. your sister creates an account 3. you remove your ads and replace them with your sisters. I can see nothing in the TOS, in fact we have done just this thing. We are splitting our business into two elements (two legal entities) I am keeping control of some of the sites (business related) and she is taking over the other sites. of course this will result in my adsense code being replaced with hers, as would ANY sale of a business or transfer of ownership.