THE IMPACT OF REGULATORY CHANGES ON FIDUCIARY ACCOUNTING STANDARDS
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THE IMPACT OF REGULATORY CHANGES ON FIDUCIARY ACCOUNTING STANDARDS
This research aims to (1) investigate the effects of recent regulatory changes on fiduciary accounting standards, (2) assess the adaptability of fiduciary accountants to these changes, and (3) explore strategies to improve compliance. A survey design was utilized to collect data from a wide range of fiduciary accountants. A sample size of 130 accountants was determined using Taro Yamane's formula from a population of 210 in Enugu. A prominent accounting firm in Enugu served as the case study to provide specific insights. The reliability coefficient score of the survey was 0.88, indicating high reliability. Findings revealed that regulatory changes significantly impact fiduciary accounting practices, often necessitating swift adaptations and continuous learning. The study recommends the development of flexible accounting frameworks and regular training programs to help fiduciary accountants stay compliant and effective amidst regulatory changes.
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