THE ROLE OF FIDUCIARY ACCOUNTANTS IN REGULATORY COMPLIANCE
Abstract: Regulatory compliance is a cornerstone of fiduciary accounting, essential for maintaining organizational integrity and legal adherence. This study aims to (1) examine the role of fiduciary accountants in ensuring regulatory compliance, (2) identify the challenges they face in this role, and (3) evaluate the effectiveness of compliance strategies employed by fiduciary accountants. Utilizing a survey research design, this study captures detailed insights from fiduciary accountants on their compliance practices. A sample size of 250 participants was derived using Taro Yamane’s formula, ensuring a representative and statistically significant dataset with a 95% confidence level and a 5% margin of error. The case study selected is a major regulatory body in Abuja, known for its rigorous compliance standards. The reliability coefficient score for the survey was 0.91, indicating excellent reliability. Findings show that fiduciary accountants play a critical role in interpreting and applying regulatory requirements, but they face significant challenges due to constantly evolving regulations. The study recommends that organizations enhance support systems for fiduciary accountants, including continuous education and advanced compliance management tools.
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BACKGROUND OF THE STUDY
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