An Accountant Who Is Not a CPA

Multiple Choice

An accountant who is not a CPA:

A) Will never be considered a fiduciary
B) Always is considered a fiduciary during the course of providing professional services
C) Will likely be considered to be a fiduciary during the course of preparing monthly adjusting entries for small, unsophisticated business owners
D) Will likely be considered to be a fiduciary if the accountant provides financial planning services to clients and sells them sophisticated tax-sheltered insurance policies