Is trust important?

My taxes aren't that complicated, so I consider my accountant just a trusted advisor.  He doesn't have anything to administer besides the electronic filing of the taxes.  If you gave your accountant more to do, then he or she would be more of an administrator.

 However, by no means do I think the two categories you've mentioned are mutually exclusive.  There's no reason someone could not be both. 

Yes, learn to trust and gain trust. It's not always healthy to distrust people who worked with you. When you are given advices try to be optimistic with it, if you're unsure or anything ask somebody else and get second opinion.