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fiduciary relationship

   Also found in: Medical, Financial, Encyclopedia, Wikipedia 0.03 sec.

fiduciary relationship n. where one person places complete confidence in another in regard to a particular transaction or one's general affairs or business. The relationship is not necessarily formally or legally established as in a declaration of trust, but can be one of moral or personal responsibility, due to the superior knowledge and training of the fiduciary as compared to the one whose affairs the fiduciary is handling. (See: fiduciary, trust)



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In common law, a fiduciary relationship can exist in any relationship, not just those involving a young person.
Conversely, the courts are likely (but not invariably) to hold that a CPA offering business or financial advice does have a fiduciary relationship with the client.
The second component of a fiduciary relationship is loyalty.
 
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