Text: The process usually takes too long, and in the final analysis, the most severe sanction the AICPA can impose is expulsion from the Institute.
Entailment: In the final analysis, the most severe sanction the AICPA can impose is expulsion from the Insitute, and the process usually takes too long,
Contradiction: The process is usually too fast, and the sanctions that the AICPA can impose are not known.