AN ASSESSMENT OF FINANCIAL REPORTING REQUIREMENTS FOR FIDUCIARY ACCOUNTANTS
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AN ASSESSMENT OF FINANCIAL REPORTING REQUIREMENTS FOR FIDUCIARY ACCOUNTANTS
This study aims to (1) examine the current financial reporting requirements for fiduciary accountants, (2) assess the challenges faced in meeting these requirements, and (3) propose improvements to enhance reporting accuracy and compliance. A survey design was employed to gather detailed information from fiduciary accountants. A sample size of 120 accountants was determined using Taro Yamane's formula from a population of 195 in Sokoto. A major fiduciary accounting firm in Sokoto served as the case study to provide practical insights. The reliability coefficient score of the survey was 0.87, indicating high reliability. Findings reveal that while fiduciary accountants are generally aware of financial reporting requirements, they face challenges such as complex regulations and inadequate reporting systems. The study recommends the simplification of reporting requirements and the adoption of advanced reporting tools to improve compliance and accuracy.
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