Unit I EssayWeight: 8% of course gradeGrading RubricDue: Monday, 02/22/2021 11:59 PM (CST)InstructionsWrite a 2-3 page essay (two page minimum) on the Sarbanes-Oxley Act of 2002 (SOX), following APA style with at least two scholarly references using the CSU Online Library.The essay should address all of the following:summarize the need for regulation and SOX’s impact on the relationship between individual business and financial institutions;compare and contrast the major differences between financial and managerial accounting; andidentify how SOX affected managers, managerial accountants, along with managerial reporting regulations.Your essay must be at least two pages in length, not including the title and reference pages. You are required to have at least two references that come from the CSU Online Library. Make sure that you follow APA style guidelines throughout your paper.