The vast majority of the nation’s investable wealth is in the hands of investment fiduciaries —the more than five million men and women who have the legal responsibility for managing someone else’s money. Investment fiduciaries include investment advisors, trustees, and investment committee members —many of whom are either CPAs, or advised by CPAs. This section will discuss the importance of being a fiduciary and what steps you need to take when you are serving in that capacity.