Text: During the past decade the AICPA and many accounting firms put too much emphasis on how they could grow their top line, bottom line, and earnings through pushing non-audit/consulting services and not enough time modernizing attest and assurance services that represent the franchise for CPAs on which the public relies.
Entailment: Too much emphasis was put on growing their earnings by AICPA.
Contradiction: The AICPA does not care about growing their earnings.