Anchor: Although value-enhancement to the membership is clearly a legitimate role for the AICPA, as a professional association it also has a responsibility to aggressively address a range of professional risk management issues.
Entailed: Professional risk management issues must also be addressed.
Contradiction: AICPA has no legitimate role.
Contradiction: Nobody is walking
Contradiction: The man is putting on socks.
Contradiction: Nathan Glazer reviewed Schindler's List and gave a copy of it to his pastor. 
Contradiction: The tank top is white