Definition: In this task, you're given a statement and three sentences as choices. Your job is to determine the neutral choice based on your inference from the statement and your commonsense knowledge. The neutral choice is a sentence that neither agrees nor disagrees with the statement. Indicate your answer as '1', '2', or '3', corresponding to the choice number of the selected sentence. If sentence X agrees with sentence Y, one's correctness follows from the other one. If sentence X disagrees with sentence Y, they can not be correct at the same time.
Input: Statement: Auditors should report significant deficiencies in internal control considered to be reportable conditions as defined in AICPA standards. Choices: 1. The AICPA standards define what should be considered reportable conditions. 2. Auditors are required to study the AICPA standards before they make their reports. 3. Auditors can choose not to report significant internal control deficiencies.

2