Is there no direct logical correlation between 'As previously noted, we published new independence standards dealing with non-audit/consulting services when the AICPA failed to act.' and 'The AICPA failed to act and we were forced to intervene.', indicating neutrality?
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.