Question: observe both the form and the spirit of technical and ethical standards
The ethical standards have a spirit as well as a form.

Answer: yes

Question: Preparers of financial reports are encouraged to experiment with the presentation of the CSA data in order to make it more understandable.
The financial reports encourage prepared to experiment.

Answer: yes

Question: You've got to insist that the temporary situation--now at 12 months and counting--has run its course.
You might as well accept that the temporary situation has not yet run its course.

Answer:
no