The Investment Advisers Act of 1940—Defining Fiduciary Duties
In the United States, investment advisers and their fiduciary duty to clients were defined by the Investment Advisers Act of 1940, which remains the primary source of regulation of investment advisers. Following are a few excerpts detailing expectations for investment advisers under the act. (Read the full act.)
-
The Act defines an investment adviser as:
[…] any person who, for compensation, engages in the business of advising others, either directly or through publications or writings, as to the value of securities or as to the advisability of investing in, purchasing, or selling securities, or who, for compensation and as part of a regular business, issues or promulgates analyses or reports concerning securities […] (§ 80b-2)
-
The Act further specifies that investment advisers, unless otherwise exempted, must be registered with the Securities and Exchange Commission (SEC) to do business:
[…] it shall be unlawful for any investment adviser, unless registered under this section, to make use of the mails or any means or instrumentality of interstate commerce in connection with his or its business as an investment adviser. […]
An investment adviser, or any person who presently contemplates becoming an investment adviser, may be registered by filing with the Commission an application for registration in such form and containing such of the following information and documents as the Commission, by rule, may prescribe as necessary or appropriate in the public interest or for the protection of investors […] (§ 80b-3)
-
Additionally, the Act states that it is unlawful for investment advisers:
(1) to employ any device, scheme, or artifice to defraud any client or prospective client;
(2) to engage in any transaction, practice, or course of business which operates as a fraud or deceit upon any client or prospective client;
(3) acting as principal for his own account, knowingly to sell any security to or purchase any security from a client, or acting as broker for a person other than such client, knowingly to effect any sale or purchase of any security for the account of such client, without disclosing to such client in writing before the completion of such transaction the capacity in which he is acting and obtaining the consent of the client to such transaction. The prohibitions of this paragraph (3) shall not apply to any transaction with a customer of a broker or dealer if such broker or dealer is not acting as an investment adviser in relation to such transaction; or
(4) to engage in any act, practice, or course of business which is fraudulent, deceptive, or manipulative. The Commission shall, for the purposes of this paragraph (4) by rules and regulations define, and prescribe means reasonably designed to prevent, such acts, practices, and courses of business as are fraudulent, deceptive, or manipulative. (§ 80b-6)
-
In 2019, the SEC released an interpretation regarding the standard of conduct for investment advisers under the Investment Advisers Act of 1940. An excerpt from this interpretation states:
An investment adviser’s fiduciary duty under the Advisers Act comprises a duty of care and a duty of loyalty. This fiduciary duty requires an adviser “to adopt the principal’s goals, objectives, or ends.” This means the adviser must, at all times, serve the best interest of its client and not subordinate its client’s interest to its own. In other words, the investment adviser cannot place its own interests ahead of the interests of its client. This combination of care and loyalty obligations has been characterized as requiring the investment adviser to act in the “best interest” of its client at all times. In our view, an investment adviser’s obligation to act in the best interest of its client is an overarching principle that encompasses both the duty of care and the duty of loyalty. As discussed in more detail below, in our view, the duty of care requires an investment adviser to provide investment advice in the best interest of its client, based on the client’s objectives. Under its duty of loyalty, an investment adviser must eliminate or make full and fair disclosure of all conflicts of interest which might incline an investment adviser—consciously or unconsciously—to render advice which is not disinterested such that a client can provide informed consent to the conflict. We believe this is another part of an investment adviser’s obligation to act in the best interest of its client. […]
What a Fiduciary Adviser Isn't
The law clearly defines the rules that govern Investment Advisers—including the fiduciary standard they are held to. However, some incorrectly perceive the fiduciary standard to mean things it doesn’t. It’s important to recognize a financial professional being registered as an Investment Adviser is not a panacea. For example, see the following common misconceptions below:
Investors should feel confident their financial professional always puts their interests first. However, not all financial professionals are investment advisers or fiduciaries.