THE ASSESSMENT OF COMPLIANCE CHALLENGES IN FIDUCIARY ACCOUNTING
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THE ASSESSMENT OF COMPLIANCE CHALLENGES IN FIDUCIARY ACCOUNTING
ABSTRACT
This research assesses the compliance challenges in fiduciary accounting, focusing on regulatory adherence, ethical practices, and accurate financial reporting. A survey design was utilized to gather data from fiduciary accountants and compliance officers, providing insights into their experiences and challenges. The sample size, derived using Taro Yamane's formula, was 355 from a population of 6,800 fiduciary accountants in Abuja, ensuring a representative sample. Abuja was selected for its central role in regulatory oversight and fiduciary services. The study's reliability coefficient score was 0.88, indicating high reliability. Findings reveal significant compliance challenges, particularly in maintaining regulatory adherence and ethical standards, compounded by complex financial reporting requirements. The study recommends enhancing regulatory frameworks and providing continuous professional development to fiduciary accountants to improve compliance and ethical practices.
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