Text: The guidance needed to comply with this act is contained in GAO's StandardsforInternalControlintheFederalGovernment7 and OMB Circular A123 (revised June 21, 1995), Managementand AccountabilityControl.
Entailment: What we need to comply with this act is contained in GAO's StandardsforInternalControlintheFederalGovernment7 and OMB Circular A123.
Contradiction: What we need to comply with this act is contained in the website.