FIDUCIARY ACCOUNTING IN THE CONTEXT OF REGULATORY CHANGES
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FIDUCIARY ACCOUNTING IN THE CONTEXT OF REGULATORY CHANGES
Abstract: Navigating regulatory changes is a critical challenge for fiduciary accountants, requiring continuous adaptation and compliance. This study aims to (1) explore the impact of regulatory changes on fiduciary accounting practices, (2) assess the strategies employed by fiduciary accountants to manage regulatory shifts, and (3) identify best practices for maintaining compliance in a dynamic regulatory environment. A survey research design was chosen to collect data from fiduciary accountants on their experiences with regulatory changes. The sample size, calculated using Taro Yamane’s formula, consists of 210 fiduciary accountants, ensuring a robust and representative dataset with a 95% confidence level and a 5% margin of error. The case study focuses on a financial regulatory agency in Lagos, known for its role in shaping and enforcing new regulations. The reliability coefficient score for the survey was 0.88, indicating high reliability. Findings indicate that fiduciary accountants must continually update their knowledge and practices to stay compliant with evolving regulations. The study recommends that fiduciary accounting firms invest in continuous professional development and establish proactive regulatory monitoring systems to ensure ongoing compliance.
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