1 Elements and Case CitationsTo plead a claim for accountant malpractice, a plaintiff must show:
- the accountant owed plaintiff a duty;
- there was a material deviation from the recognized and accepted professional standards for accountants and auditors (generally measured by the standards promulgated by the American Institute of Certified Public Accountants);and
- this deviation proximately caused damage to the plaintiff.
- The rest of the elements for this cause of action;
- The citations to the most recent state and federal court cases citing the cause of action;
- The statute of limitations; and
- The defenses to this cause of action.
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