3 Accordingly, auditors performing financial audits need to be proficient in applying the AICPA standards and guidance contained in the SASs.
( 3 ( ( ( ( Accordingly ( , ( ( auditors ( performing ( financial audits ) ) ) ( need ( to ( be ( proficient ( in ( applying ( the ( AICPA standards ) ) ) ) ) ) ) ) ) ) ) and ) ( guidance ( contained ( in ( the SASs ) ) ) ) ) . ) )
(ROOT (S (LST (LS 3)) (S (ADVP (RB Accordingly)) (, ,) (NP (NP (NNS auditors)) (VP (VBG performing) (NP (JJ financial) (NN audits)))) (VP (VBP need) (S (VP (TO to) (VP (VB be) (ADJP (JJ proficient) (PP (IN in) (S (VP (VBG applying) (NP (DT the) (NNP AICPA) (NNS standards))))))))))) (CC and) (S (NP (NN guidance)) (VP (VBD contained) (PP (IN in) (NP (DT the) (NNPS SASs))))) (. .)))
Auditors do not need to be proficient in AICPA standards 
( Auditors ( ( do not ) ( need ( to ( be ( proficient ( in ( AICPA standards ) ) ) ) ) ) ) )
(ROOT (S (NP (NNS Auditors)) (VP (VBP do) (RB not) (VP (VB need) (S (VP (TO to) (VP (VB be) (ADJP (JJ proficient) (PP (IN in) (NP (NNP AICPA) (NNS standards)))))))))))