Auditors are strongly encouraged to comply with the guidance provided by GAGAS.
( Auditors ( ( ( are strongly ) ( encouraged ( to ( comply ( with ( ( the guidance ) ( provided ( by GAGAS ) ) ) ) ) ) ) ) . ) )
(ROOT (S (NP (NNS Auditors)) (VP (VBP are) (ADVP (RB strongly)) (VP (VBN encouraged) (S (VP (TO to) (VP (VB comply) (PP (IN with) (NP (NP (DT the) (NN guidance)) (VP (VBN provided) (PP (IN by) (NP (NNP GAGAS))))))))))) (. .)))
There may be other governing bodies that offer guidance to auditors.
( There ( ( may ( be ( ( other ( governing bodies ) ) ( that ( offer ( guidance ( to auditors ) ) ) ) ) ) ) . ) )
(ROOT (S (NP (EX There)) (VP (MD may) (VP (VB be) (NP (NP (JJ other) (VBG governing) (NNS bodies)) (SBAR (WHNP (WDT that)) (S (VP (VBP offer) (ADJP (NN guidance) (PP (TO to) (NP (NNS auditors)))))))))) (. .)))