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An accountant is most likely to be held to a fiduciary standard when:
Competence
The ability or skill to perform a task effectively or to a satisfactory standard.
Distress
The effect of unpleasant and undesirable stressors.
Frustration
The feeling of being upset or annoyed, especially because of inability to change or achieve something.
Relatedness
The feeling of being connected or related to others, often considered a fundamental human need.
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