As previously noted, we published new independence standards dealing with non-audit/consulting services when the AICPA failed to act.
( ( As ( previously noted ) ) ( , ( we ( ( published ( ( new ( independence standards ) ) ( ( dealing ( with ( non-audit/consulting services ) ) ) ( when ( ( the AICPA ) ( failed ( to act ) ) ) ) ) ) ) . ) ) ) )
(ROOT (S (SBAR (IN As) (S (ADVP (RB previously)) (VP (VBD noted)))) (, ,) (NP (PRP we)) (VP (VBD published) (NP (NP (JJ new) (NN independence) (NNS standards)) (VP (VBG dealing) (PP (IN with) (NP (JJ non-audit/consulting) (NNS services))) (SBAR (WHADVP (WRB when)) (S (NP (DT the) (NNP AICPA)) (VP (VBD failed) (S (VP (TO to) (VP (VB act)))))))))) (. .)))
The AICPA failed to act and we were forced to intervene.
( ( ( ( ( The AICPA ) ( failed ( to act ) ) ) and ) ( we ( were ( forced ( to intervene ) ) ) ) ) . )
(ROOT (S (S (NP (DT The) (NNP AICPA)) (VP (VBD failed) (S (VP (TO to) (VP (VB act)))))) (CC and) (S (NP (PRP we)) (VP (VBD were) (VP (VBN forced) (S (VP (TO to) (VP (VB intervene))))))) (. .)))