Investigate the Sarbanes-Oxley Act of 2002, its history, the rationale for the law and its application and results during the last 15 years of its approval. See if in Puerto Rico there a government entity or supervisory agency for accounting is, for the rules of independence of the auditor and corporate accounting, for the protection of the investor in order to impose criminal and civil penalties for violations of the securities market. Include in your research the perception about how effective that entity is in protecting the interests of consumers. If this type of entity does not exist in your country, argue from the point of view of consumers the advisability or not of creating this type of government entity. Write the results of your research in a paper of 2 to 3 pages