Given the context of 'As previously noted, we published new independence standards dealing with non-audit/consulting services when the AICPA failed to act.', does 'The AICPA fails to act on numerous occasions and will be dealt with swiftly.' emerge logically?
As previously noted, we published new independence standards dealing with non-audit/consulting services when the AICPA failed to act.###The AICPA fails to act on numerous occasions and will be dealt with swiftly.