<prompt> Translate the following text to SwahiliAccountants and regulators who have historically driven changes to the financial reporting model do not have the same set of needs as users of financial statements.  <response>: Wanasayansi na wataalamu wa uhasibu ambao wamekuwa wakiongoza mabadiliko katika mfano wa ripoti ya kifedha hawana mahitaji sawa na watumiaji wa taarifa za kifedha. 