Epstein, "[a]s an associate and consultant to [Towers]" owed fiduciary duties to Plaintiffs and the Class. (Compl. 1 107). This is insufficient. See Vtech Holdings Ltd. v. PriceWaterlzouseCoopers LLP, 348 F. Supp. 2d 255, 268 (S.D.N.Y. 2004) ("[T]he existence of a consulting relationship does not automatically esta