问题如下：
The followings are some statements about the verification according to GIPS Standards:
Statement 1: GIPS verification must be performed by company's own Compliance Department.
Statement 2: GIPS verification must be performed by an independent third party.
Which of the statements is most likely correct?
选项：
A. Statement 1 is correct.
B. Statement 2 is correct.
C. Both of them are incorrect.
解释：
B is correct.
According to the GIPS Standards, if the firms choose to do the verification, they must hire an independent third party.
independent third party包括审计公司和SEC(美国证监会)吗？
