Definition: In this task, you're given a statement and three sentences as choices. Your job is to determine which sentence can be inferred from the statement. Incorrect choices change the meaning in important ways or have details that are not mentioned in the statement. Indicate your answer as 1,2, or 3 corresponding to the choice number of the selected sentence.
Input: Statement: An additional reporting standard for financial statement audits2 conducted in accordance with GAGAS  Choices:  1. It is believed that the additional reporting standard will give end users more of the information they're looking for. 2. The financial statement audits under the proposed reporting standard would be conducted in accordance with GAGAS. 3. The abolition of reporting standards for financial statement audits conducted in accordance with GAGAS.

2