These two separate increases in the fees lawyers pay is a step closer to achieving those two goals, McMorrow said in written statement. 
Two fees, which lawyers pay, are increasing.
Two separate fees that lawyers pay are decreasing.
She ignored him.
The person has something on his feet.
People walk at a park
The fifth one has been on the road for the last six weeks.
A hockey goalie is putting on his skates.
AICPA's issued standards don't apply for attestation engagements.