THE CHALLENGES ASSOCIATED WITH FIDUCIARY ACCOUNTING FOR TRUSTS AND ESTATES
ABSTRACT
This research assesses the challenges associated with fiduciary accounting for trusts and estates, focusing on regulatory compliance, accurate financial reporting, and beneficiary management. A survey design was utilized to gather data from fiduciary accountants and trust administrators, capturing their experiences and insights. The sample size, derived using Taro Yamane's formula, was 350 from a population of 6,500 fiduciary accountants in Port Harcourt, ensuring representativeness. Port Harcourt was selected for its active trust and estate management sector. The study's reliability coefficient score was 0.87, indicating high reliability. Findings indicate significant challenges in ensuring regulatory compliance and accurate financial reporting, compounded by complex beneficiary management issues. The study recommends enhancing regulatory frameworks and providing specialized training to fiduciary accountants to address these challenges effectively.
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INTRODUCTION
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Chapter One: Introduction
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