If we raise false positives a possible exception would be:
== Exceptions
No issue will be raised if the test class, i.e. the class annotated with ``++@isTest++``, contains helper methods, i.e. methods not annotated with ``++@isTest++`` or ``++testmethod++``, which contain calls to ``++Test.StartTest()++`` or ``++Test.StopTest()++``. This indicates that the test code has been factorised and the rule would raise false positives.
