Read the article Governance in the Spotlight: WhatSarbanes Oxley means to You. In this articlethe author outlines provisions companies are now required toimplement. Consider the requirements imposed by Sarbanes Oxley oncorporate boards of directors. Do small businesses and privatelyheld companies have ethical duties? If so to whom would they owethis duty? Employees? Customers? Vendors? Should the law imposeethical requirements on small businesses or privately heldcompanies or can the marketplace police unethical businessbehavior? Provide support to justify your position.Guided Response: Review your classmates posting. For atleast two of your classmates discusswhether you agree or disagree with their position.Explain.