Although the accounting and reporting model needs to be updated, in my view, the current attest and assurance model is also out of date.
( ( Although ( ( the ( accounting ( and ( reporting model ) ) ) ) ( needs ( to ( be updated ) ) ) ) ) ( , ( ( in ( my view ) ) ( , ( ( the ( current ( attest ( and ( assurance model ) ) ) ) ) ( ( ( is also ) ( out ( of date ) ) ) . ) ) ) ) ) )
(ROOT (S (SBAR (IN Although) (S (NP (DT the) (NN accounting) (CC and) (NN reporting) (NN model)) (VP (VBZ needs) (S (VP (TO to) (VP (VB be) (ADJP (JJ updated)))))))) (, ,) (PP (IN in) (NP (PRP$ my) (NN view))) (, ,) (NP (DT the) (JJ current) (NNS attest) (CC and) (NN assurance) (NN model)) (VP (VBZ is) (ADVP (RB also)) (ADJP (IN out) (PP (IN of) (NP (NN date))))) (. .)))
The accounting model needs to be updated in addition to the assurance model that was written in 1995.
( ( The ( accounting model ) ) ( ( needs ( to ( be ( ( updated ( in addition ) ) ( to ( ( the ( assurance model ) ) ( that ( was ( written ( in 1995 ) ) ) ) ) ) ) ) ) ) . ) )
(ROOT (S (NP (DT The) (NN accounting) (NN model)) (VP (VBZ needs) (S (VP (TO to) (VP (VB be) (VP (VBN updated) (PP (IN in) (NP (NN addition))) (PP (TO to) (NP (NP (DT the) (NN assurance) (NN model)) (SBAR (WHNP (WDT that)) (S (VP (VBD was) (VP (VBN written) (PP (IN in) (NP (CD 1995)))))))))))))) (. .)))