Input: Sentence 1: The guidance needed to comply with this act is contained in GAO's StandardsforInternalControlintheFederalGovernment7 and OMB Circular A123 (revised June 21, 1995), Managementand AccountabilityControl. Sentence 2: What we need to comply with this act is contained in GAO's StandardsforInternalControlintheFederalGovernment7 and OMB Circular A123.
Output: 

 yes