Im going to be another person who pretends they know what the "£$£" their talking about, and say DONT TRY IT! G man is renowned for banning accounts for the smallest reasons, and my guess is that as soon as you start making some decent coin if you do, they will simply use it as a reason to ban you. The easier you make it for them, the higher risk you run. It shouldn't be that way, but there a massive company, they can pretty much do as they like
Sorry it's a big no. Google will monitor your IP address which is unique to any individual computer or network. You will have to share an account i'm afraid or one of you run Adsense and the other bidvertiser or a similar programme.