HIPAA HITECH
Read the 2012 article Sarbanes-Oxley Has Failed to Address the Problem of Audit Firm Independence by Thomas M. Brehmer found at https://www.accountingtoday.com/news/sarbanes-oxley-has-failed-to-address-the-problem-of-audit-firm-independence

Take a position “ do you agree or disagree with the author.  Why or why not?  Support your position work with articles other than, or in addition to, the one above
support your work.

 Other aspects of APA (citations, list of references, correct spacing & formatting, etc.) are required