An Accountant Is Most Likely to Be Held to a Fiduciary

An accountant is most likely to be held to a fiduciary standard when:

A) The accountant is involved in preparing corporate filings for submission to the SEC
B) A client is in an especially vulnerable financial position
C) A contingent fee arrangement exists between an accountant and a client
D) Accountant-client conflicts of interest do not exist or are fully disclosed