Today's world along with your practise is becoming more complex. In addition to the annual income tax preparation & audits, filings, financial & estate planning, advisors are likely providing added areas of advice on general tax structuring, family trusts, foundations, real estate partnerships, and other areas of finance that clients have come to expect. You are likely to be asked for input on will & estate planning. This has all become much more a larger part of the CPA practise. In addition to all of this, clients are living longer, that in itself creates problems as clients become less interested or less capable, then rely more and more on the advisor in the decision making process. At the same time the aging process may create issues related to the advisor taking on a fiduciary role. This course is intended to describe the fiduciary role, how it has evolved in the past 35-40 years and reasons for and how it may defined in today's world. As well you will read about strategies that addresses possible compliance and legal issues around a breach of the duties that the advisor would have while acting as a fiduciary.