feat(reporting): implement regulatory reporting module

[Ibinola]

This PR introduces a new module for generating and exporting regulatory compliance reports, addressing the requirements of different jurisdictions.

Key Changes:

1. RegulatoryReportingModule: Encapsulates all reporting-related components, including controllers and services.
2. ReportingService: A new service containing the core business logic to aggregate data and format it according to specific jurisdictional rules.
3. ReportingController: Exposes a GET /reports/:jurisdiction endpoint to generate reports on demand. The export format (csv or pdf) can be specified using a query parameter (e.g., ?format=pdf).
4. Export Functionality: Added utility functions to stream generated reports directly to the client in either CSV or PDF format, ensuring efficient memory usage.

This implementation provides a scalable foundation for adding new report types and jurisdictions in the future.

Closes #322

[vercel]

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[yusuftomilola]

Splendid job