Which of the following is a difference between second-party data and third-party data?

A) Second-party data are obtained from individuals or entities that are related to the subject, whereas third-party data are obtained from entities that maintain records regarding the subject.
B) The advantage of second-party data is that it can be obtained independently by the forensic accountant, whereas the advantage of third-party data is that it is outside the subject's ability to manipulate.
C) Second-party data falls under the realm of primary research, whereas third-party data falls under the realm of secondary research.
D) Second-party data might require more time to obtain, whereas third-party data are readily available to the forensic accountant.

A
Explanation: A) Second-party data are obtained from individuals or entities that are related to the subject, whereas third-party data are obtained from entities that maintain records regarding the subject.