Sentence 1: additional field work and reporting requirements beyond those provided by the AICPA when performing financial audits.

Sentence 2: The AICPA does not provide guidelines for auditors.
OPTIONS:
- yes
- it is not possible to tell
- no
Is this second sentence entailed by the first?

Answer: no

Sentence 1: they have benefited from it and um you know although i wouldn't want

Sentence 2: They don't benefit from it.
OPTIONS:
- yes
- it is not possible to tell
- no
Is this second sentence entailed by the first?

Answer: no

Sentence 1: Let's consider this as a pure business matter.

Sentence 2: Let us mix business with pleasure.
OPTIONS:
- yes
- it is not possible to tell
- no
Is this second sentence entailed by the first?

Answer:
no