Anchor: The AICPA's general standard related to criteria states the following.
Entailed: The general standard of the AICPA's criteria says the following
Contradiction: There is no criteria for the AICPA. 
Contradiction: The woman is brushing her teeth, about ready to go to bed.
Contradiction: A man is performing for a bunch of fans.
Contradiction: Crime bosses meet in a smoke filled room to discuss new territory agreements.
Contradiction: Joseph of Arimathea was an adherent to the teachings of Jesus.