 This test has both an objective and subjective element . There is an objective baseline of care that every trustee , depending on the size and responsibility of their office , to exercise " such care and skill as is reasonable in the circumstances " . This codifies the common law and reflects company and insolvency law . It indicates that a professional trustee would be held to a higher standard than a family trustee . The subjective element requires a court to exercise greater scrutiny if a trustee had any special skills , which takes the trustee 's ability above the objective baseline . So if a trustee had a special accountancy qualification that trustee would be expected to exercise a greater than normal degree of care over the trust 's accounts . 
