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: Committee on Accounting Procedure | Statement: [Accounting Principles Board, replaced, Committee on Accounting Procedure]

Target entity: Committee on Accounting Procedure
Context triple: [Accounting Principles Board, replaced, Committee on Accounting Procedure]

• A. Committee on Accounting Procedure chosen
  The Committee on Accounting Procedure was an early standard‑setting body of the American Institute of Accountants that issued influential guidance on U.S. accounting practices before being replaced by the Accounting Principles Board.
• B. Committee on the Treasury
  The Committee on the Treasury was a body of the Continental Congress responsible for overseeing and managing the financial affairs of the emerging United States during the Revolutionary era.
• C. Accounting Principles Board
  The Accounting Principles Board was a former U.S. standard-setting body responsible for issuing authoritative accounting guidelines before being succeeded by the Financial Accounting Standards Board.
• D. 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.
• E. 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.
• F. None of above.
• G. Unsure - the case is ambiguous/there is not enough information to decide.