Triple

Given a phrase, classify it is english named entity (e.g., persons, organizations, works of art) in Latin script, or not (e.g., literals, dates, URLs, verbose phrases). For disambiguation, the statement where the phrase occurs as object is also given. Please return a JSON object with `phrase` (string, the phrase being analyzed) and `is_ne` (boolean, indicating whether the phrase is a Named Entity).

Phrase: American Institute of Accountants | Statement: [Accounting Research Bulletins, issuedBy, American Institute of Accountants]

Target entity: American Institute of Accountants
Context triple: [Accounting Research Bulletins, issuedBy, American Institute of Accountants]

• A. Bureau of Accountancy
  The Bureau of Accountancy is a division within the New York City government responsible for managing and overseeing the city’s accounting and financial reporting functions.
• B. Financial Accounting Standards Board
  The Financial Accounting Standards Board is an independent U.S. organization that establishes and improves financial accounting and reporting standards for public and private companies.
• C. American Bar Association
  The American Bar Association is a nationwide voluntary professional organization of lawyers and law students that sets academic and ethical standards for U.S. law schools and the legal profession.
• D. American Assembly of Collegiate Schools of Business
  The American Assembly of Collegiate Schools of Business, now known as AACSB International, is a leading global accrediting body and membership association for business schools and accounting programs.
• E. National Society of Professional Engineers
  The National Society of Professional Engineers is a U.S. professional organization that advocates for licensed professional engineers, promotes engineering ethics and standards, and supports the engineering profession through education and public policy.
• F. None of above. chosen
• G. Unsure - the case is ambiguous/there is not enough information to decide.

Generate a one-sentence description of the target entity. 
You are given a context triple in the form (subject, predicate, object), where the object is the target entity. 
# Instructions
Use the triple to infer relevant information about the entity. Describe the entity based on what is most defining, well-known. 
Avoid repeating the information from the triple, unless really essential.
# Response Format
Return only the sentence: "Description: [one-sentence description of the target entity]"

Entity: American Institute of Accountants
Triple: [Accounting Research Bulletins, issuedBy, American Institute of Accountants]

The American Institute of Accountants was the former name of the American Institute of Certified Public Accountants (AICPA), the leading professional organization setting standards and guiding the practice of public accountancy in the United States.

Target entity: American Institute of Accountants
Target entity description: The American Institute of Accountants was the former name of the American Institute of Certified Public Accountants (AICPA), the leading professional organization setting standards and guiding the practice of public accountancy in the United States.

• A. Bureau of Accountancy
  The Bureau of Accountancy is a division within the New York City government responsible for managing and overseeing the city’s accounting and financial reporting functions.
• B. Financial Accounting Standards Board
  The Financial Accounting Standards Board is an independent U.S. organization that establishes and improves financial accounting and reporting standards for public and private companies.
• C. American Bar Association
  The American Bar Association is a nationwide voluntary professional organization of lawyers and law students that sets academic and ethical standards for U.S. law schools and the legal profession.
• D. American Assembly of Collegiate Schools of Business
  The American Assembly of Collegiate Schools of Business, now known as AACSB International, is a leading global accrediting body and membership association for business schools and accounting programs.
• E. National Society of Professional Engineers
  The National Society of Professional Engineers is a U.S. professional organization that advocates for licensed professional engineers, promotes engineering ethics and standards, and supports the engineering profession through education and public policy.
• F. None of above. chosen