At its core, the relationship between IRBs and researchers and between IRBs under sIRB must be built upon a foundation of mutual trust to be successful. IRBs must trust researchers and researchers must trust their IRB; relying IRBs must trust reviewing IRBs and vice versa as well as mutual trust between researcher(s) and reviewing IRB. But, this doesn’t just exist. Trust must be proactively sought, developed, and nurtured, and possibly within an environment of approval, confidentiality, and control that may inhibit trust between parties. Speakers wil discuss how to build and sustain a relationship of trust from a variety of perspectives: IRB senior leadership, researcher/IRB member, and “cross-institutional” insights.