Abstract
The well‐known relationship between gauge invariance and current conservation is exhibited within the usual quantum mechanical formalism. It is then shown that the use of Gauge Invariant Atomic Orbitals does not necessarily lead to the expected current conservation. The reason is found to lie in the constrained nature of the gauge invariance which is provided by the use of GIAO's. It is concluded that this invariance is, of itself, no argument in favor of their use.

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