Key Takeaways

  • Investment advisers owe a fiduciary duty comprised of duty of care AND duty of loyalty.
  • Fiduciary duty requires acting in the client's BEST interest, not just a suitable option.
  • The duty of care includes providing advice, seeking best execution, and ongoing monitoring.
  • The duty of loyalty requires putting client interests first and avoiding self-dealing.
  • Fiduciary duty CANNOT be waived, though specific terms can be shaped by contract.
  • All conflicts of interest must be disclosed and managed or eliminated.
  • Broker-dealers are subject to Regulation Best Interest (Reg BI), not full fiduciary duty.
  • Reg BI has four components: Disclosure, Care, Conflict of Interest, and Compliance.
Last updated: December 2025

Fiduciary Duty

Investment advisers owe a fiduciary duty to their clients - the highest standard of care in the financial services industry.

The SEC's Fiduciary Interpretation

In 2019, the SEC issued a formal interpretation clarifying that an investment adviser's fiduciary duty under the Investment Advisers Act of 1940 has two main components:

Duty of Care

The duty of care requires advisers to provide advice with diligence and skill, always in the client's best interest.

ComponentDescription
Provide suitable adviceBased on client's goals, risk tolerance, and financial situation
Seek best executionObtain the most favorable terms reasonably available
Provide advice and monitoringOngoing guidance throughout the relationship
Make reasonable inquiryUnderstand client's circumstances before advising

Duty of Loyalty

The duty of loyalty requires placing the client's interests ahead of the adviser's.

ComponentDescription
Put client firstNever subordinate client interests to your own
Avoid self-dealingDon't benefit at the client's expense
Disclose conflictsFull and fair disclosure of all material conflicts
Obtain informed consentClient must understand and agree to any conflicts

Key Principles

Cannot Waive Fiduciary Duty

The SEC expressly stated that the federal fiduciary duty cannot be waived entirely. However:

  • Advisers and clients can shape the relationship by contract
  • Specific scope of services can be limited
  • Full and fair disclosure is always required
  • Informed consent must be obtained

Best Interest Standard

The "best interest" obligation is an overarching principle that encompasses both duties:

  • Not just suitable - the BEST option for the client
  • Considered at the time advice is given
  • Must continue throughout the relationship

Fiduciary vs. Suitability vs. Reg BI

StandardApplies ToKey Requirement
Fiduciary DutyInvestment AdvisersAct in client's BEST interest always
Reg BIBroker-DealersBest interest at time of recommendation
SuitabilityHistorical BD standardRecommendation must be suitable

Important Distinctions

FactorFiduciary (IA)Reg BI (BD)
ScopeEntire relationshipPoint of recommendation
Ongoing dutyYes, continuousAt recommendation only
MonitoringRequiredNot required
StandardHighest standardElevated suitability

Regulation Best Interest (Reg BI)

Effective June 30, 2020, Reg BI requires broker-dealers to act in the retail customer's best interest at the time of a recommendation.

Four Component Obligations

ObligationRequirement
DisclosureProvide Form CRS; disclose material facts
CareExercise reasonable diligence and skill
Conflict of InterestEstablish policies to identify and mitigate conflicts
ComplianceWritten policies and procedures for supervision

Form CRS (Client Relationship Summary)

Both investment advisers and broker-dealers must provide Form CRS to retail investors:

  • Maximum 2 pages (4 pages for dual registrants)
  • Plain language format
  • Key questions to consider
  • Comparison of services (for dual registrants)

Conflicts of Interest

Common Conflicts for Investment Advisers

Conflict TypeExample
Compensation conflictsHigher fees for recommending certain products
Principal tradingSelling securities from own inventory
Soft dollarsUsing client commissions for research
Referral feesCompensation for sending business
Outside activitiesBoard seats, side businesses
Personal tradingTrading same securities as clients

Managing Conflicts

StrategyDescription
EliminateRemove the conflict entirely if possible
DiscloseFull and fair disclosure in ADV Part 2A
MitigateImplement policies to reduce harm
Obtain consentClient's informed agreement

Disclosure Requirements

Advisers must disclose in Form ADV Part 2A:

  • All fees and compensation arrangements
  • Conflicts of interest
  • Disciplinary history
  • Material facts about business practices
  • Code of ethics summary

Exam Tip: Fiduciary duty CANNOT be waived entirely. It has TWO components: duty of CARE and duty of LOYALTY. Reg BI applies to broker-dealers, not investment advisers. Conflicts must be DISCLOSED, not just avoided.

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Investment Adviser Fiduciary Duty
Relative Standard of Care (IA Fiduciary = Highest)
Test Your Knowledge

Under the SEC's fiduciary interpretation, an investment adviser's fiduciary duty consists of:

A
B
C
D
Test Your Knowledge

Which statement about an investment adviser's fiduciary duty is TRUE?

A
B
C
D
Test Your Knowledge

Regulation Best Interest (Reg BI) applies to:

A
B
C
D
Test Your Knowledge

The four component obligations of Regulation Best Interest are:

A
B
C
D