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: An additional reporting standard for financial audits conducted in accordance with GAGAS  Choices: 1. Financial audits conducted in accordance with GAGAS have very strict reporting standards. 2. There are no explicit standards for financial audits carried out in accordance with GAGAS. 3. There are two or more reporting standards for financial audits conducted in accordance with GAGAS.

1