Anchor: With regard to values, all CPAs share certain basic values such as integrity, objectivity, competence and professionalism.
Entailed: Competence is one of the values that each CPA is expected to have in common.
Contradiction: CPAs share values such as objectivity and integrity, but competence is something that only a few would consider values.
Contradiction: A person riding a hog in the big city.
Contradiction: two people signing up.
Contradiction: A woman is painting her nails.
Contradiction: The Federal Computer Incident Response is found at fedcirc.gov.