19:42 Oct 24, 2009 

There is a broad sense and a narrow sense of this noun in English. The narrow sense is the one Chris quoted. The broad sense is "A person who has a legal and ethical duty to act in the best interests of another person" -- anyone with a fiduciary responsibility, in other words. In this sense, lawyers, notaries, accountants, auditors and other "fiduciary agents" are all fiduciaries.

15:17 Oct 24, 2009 

Reference:
http://www.google.co.uk/search?hl=en&safe=off&ie=ISO-8859-1&...

"We are an independent Fiduciaire, or Accounting Firm, based in Nyon, Switzerland (near Geneva)"

"Fiduciaire Leydet is an auditing and accounting firm that is based in Paris, France"

"BDO Compagnie Fiduciaire is a leading accounting firm offering a wide range of services including tax advice, audit, financial engineering, human resources"

Surely, this proves that "une fiduciaire" = "an accounting firm". Obviously, you are not going to agree with this, so I believe that we are at an impasse. I think it is in everyone's best interests if the Asker decides which term to use. Enough debate has now been had.

15:10 Oct 24, 2009 

Well, as far as I am concerned, this is as far as it goes.
The Swiss Fiduciary Association call themselves precisely that. They are accountants and lawyers.You have received a number of pukkah refs and provided none in return. I'm now going back to work !

14:06 Oct 24, 2009 

"A fiduciary is someone who has undertaken to act for and on behalf of another in a particular matter in circumstances which give rise to a relationship of trust and confidence".

This is the general meaning and in the article there is no mention / reference to the fiduciary being a person, who has the authority to draw up accounts.

13:41 Oct 24, 2009 

Firstly, the wordreference ref you give does not confirm that a fiduciary is an accountant.
Secondly just because someone draws up a set of accounts does not mean they are an accountant. And especially in this case where he is a FIDUCIARY, Chris..someone who, it appears may be an accountant or a lawyer. What more can be said?

12:29 Oct 24, 2009 

Yes, I am well aware that "fiduciary" exists, both as noun and an adjective. I also know that "fiduciaire" can also mean "trustee" in a legal context. But, in this case, the context is accounting as indicated by the Asker.

In the context of accounting, which is the case here, it is also confirmed by this entry in the WR forum: http://forum.wordreference.com/showthread.php?t=1499341

12:13 Oct 24, 2009 

I had never heard of a fiduciary, it has to be said. But if you look at the Swiss Fiduciary Association website Treuhand Suisse (thank you for that ref RK) which is for "fiduciary professionals" in the "fiduciary industry" you will note that you can either be an accountant or a lawyer. Therefore it is is not accurate to call him anything but a FIDUCIARY. However, more power to the knowledge elbow.

08:03 Oct 24, 2009 

In Switzerland, the "Swiss Fiduciary Institute" (Treuhand-Kammer) issues the audit standards, and "Fiduciaries in Switzerland are certified public accountant firms which provide accounting, auditing, tax services and expertise to individuals, companies and institutions" (Michael Page International).

But since 'fiduciary' is the word the Swiss themselves use in English, why not use it? Why pick a fight with the Swiss Weltanschauung?