As a general rule, an accountant, qua accountant, is not a fiduciary, absent special facts. That having been said, the accountant for a trustee in breach of his trust may be liable to the beneficiaries for any injury to the trust estate that is occasioned by the accountant’s knowing participation in the breach. See Bennett v. Carter, Supreme Court of Carolina, Opinion No. 27748 (Nov. 8, 2017). See generally §7.2.9 of Loring and Rounds: A Trustee’s Handbook (2018) (personal liability of the trustee’s agent’s and service providers), which is reproduced in its entirety below.