Does 'As previously noted, we published new independence standards dealing with non-audit/consulting services when the AICPA failed to act.' stand in direct opposition to the premise 'The AICPA failed to act and we were forced to intervene.'
As previously noted, we published new independence standards dealing with non-audit/consulting services when the AICPA failed to act.###The AICPA failed to act and we were forced to intervene.