I understand the logic of the AR; however, making sense of it within the existing rules depends upon how you define "cancel." Until this point, "cancel" appeared to mean that you disregard both fouls and move on. This new interpretation of the word is complicated by the fact that the rules for a try after a change of possession are the same, but apparently in that situation "cancel" means cancel and no penalty yardage carries over. Question 15 on the printed CFO test dealt with essentially the same situation on a try (UNS rather than a flagrant PF), and the penalty yardage did not carry over.