Definition: In this task, you're given a statement, and three sentences as choices. Your job is to determine which sentence clearly disagrees with the statement. Indicate your answer as '1', '2', or '3' corresponding to the choice number of the selected sentence.
Input: Statement: 6GAGAS incorporate the AICPA's general attestation standard on criteria and all the AICPA's field work and reporting attestation standards and the related SSAEs unless the Comptroller General of the United States excludes them by formal announcement. Choices:  1. The Comptroller General can exclude groups by formal announcement in a newspaper. 2. The Comptroller General can exclude groups by formal announcement. 3. The Comptroller General is not allowed to exclude groups.

3