Abstract: THE ROLE OF FUND ACCOUNTANTS IN DUE DILIGENCE PROCESSES
This study aims to: (1) analyze the critical functions of fund accountants in the due diligence process, (2) identify the challenges faced by fund accountants during due diligence, and (3) propose best practices for enhancing due diligence efficiency. A survey design was employed to gather data from 300 fund accountants in Port Harcourt, selected using Taro Yamane's formula to ensure a statistically valid sample. Port Harcourt was chosen for its active investment environment. The survey instrument had a reliability coefficient score of 0.87, indicating high reliability. Findings show that fund accountants play a pivotal role in verifying financial information, assessing risks, and ensuring compliance during due diligence. The study recommends continuous professional development and the adoption of advanced analytical tools to improve due diligence processes.