Regulatory reporting rarely fails because a team didn’t know the rules. It fails because the data the rules require was never modelled as a first-class concern — it was bolted on after the fact, reconstructed from logs that weren’t built for the job.
Model the report, not just the feature
The teams that handle this well treat the reporting requirement as part of the original data model, not a downstream export written six months later. It’s a small difference in sequencing that avoids a large amount of retroactive data archaeology.