50-state law guide
Accounting malpractice laws by state: deadlines and who can sue.
How long you have to bring a claim against an accountant or CPA, and whether people who weren’t the accountant’s client can bring one, both depend on state law. This table shows what each state’s statutes say, for all 50 states and the District of Columbia, with a link to each statute.
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How long do you have to sue an accountant?
It depends on the state, and sometimes on the kind of claim. In this table, 8 jurisdictions have a time limit written specifically for claims against accountants. Others use a limit for professional malpractice, or a general limit that isn’t specific to accountants. Where the statute is a general one, which limit applies to a claim against an accountant can depend on court decisions, so check with an attorney.
These are general rules from statute text, not legal advice. IRS deadlines are separate from the deadline for a legal claim. Talk with an attorney licensed in your state about your own dates.
Time limits in all 50 states and DC
The note under each time limit says what kind of statute sets it: one written for accountants, one for professional malpractice, or a general statute.
| State | Time limit | When the clock starts | Outer limit | Statute |
|---|---|---|---|---|
| Alabama | 2 years general statute | See statute | None in statute | Ala. Code § 6-2-38(l) |
| Alaska | 2 years general statute | When the cause of action accrues (accrual is not defined in the statute) | See statute | Alaska Stat. § 09.10.070(a) |
| Arizona | 2 years general statute | When the cause of action accrues (accrual is not defined in the statute) | None in statute | A.R.S. § 12-542(3) |
| Arkansas | 3 years general statute | After the cause of action accrues (accrual is not defined in the statute) | None in statute | Ark. Code Ann. § 16-56-105(3) |
| California | 2 years general statute | After the cause of action accrues (accrual is not defined in the statute) | None in statute | Cal. Code Civ. Proc. § 339(1) Cal. Code Civ. Proc. § 312 |
| Colorado | 2 years general statute | When both the injury and its cause are known or should have been known with reasonable diligence | None in statute | C.R.S. § 13-80-102(1)(a) C.R.S. § 13-80-108(1) |
| Connecticut | See statute general statute | From the date of the act or omission complained of | None in statute | Conn. Gen. Stat. § 52-577 |
| Delaware | See statute general statute | From when the cause of action accrues (accrual is not defined in the statute) | None in statute | 10 Del. C. § 8106(a) |
| District of Columbia | 3 years general statute | From when the right to maintain the action accrues (accrual is not defined in the statute) | None in statute | D.C. Code § 12-301(a)(3), (8) |
| Florida | 2 years professional malpractice statute | From when the claim is discovered or should have been discovered with due diligence | None in statute | Fla. Stat. § 95.11(5)(b) |
| Georgia | 4 years general statute | When the right of action accrues; the statute does not define accrual | None in statute | O.C.G.A. § 9-3-31 |
| Hawaii | 2 years general statute | When the cause of action accrued; the statute does not define accrual | None in statute | HRS § 657-7 |
| Idaho | 2 years professional malpractice statute | From the act or omission itself, not discovery (unless damage was fraudulently concealed) | None in statute | Idaho Code § 5-219(4) |
| Illinois | 2 years accountant statute | From when the person knew or should reasonably have known of the act or omission | 5 years from the act or omission | 735 ILCS 5/13-214.2(a) 735 ILCS 5/13-214.2(b) |
| Indiana | 1 year accountant statute | From when the act, omission, or neglect was or should have been discovered | 3 years after the service or the first issuance of the report | IC 25-2.1-15-2(1) IC 25-2.1-15-2(2) |
| Iowa | 5 years general statute | After the cause of action accrues; the statute does not define accrual | None in statute | Iowa Code § 614.1(4) |
| Kansas | 2 years general statute | From first substantial injury, or later when the injury becomes reasonably ascertainable | 10 years from the act giving rise to the claim | K.S.A. 60-513(a)(4) K.S.A. 60-513(b) |
| Kentucky | 1 year professional malpractice statute | From the act or omission, or from when it was or reasonably should have been discovered | None in statute | KRS 413.245 |
| Louisiana | 1 year accountant statute | From the act or omission, or from when it was or should have been discovered | 3 years from the act, omission, or neglect (not in fraud cases) | La. R.S. 9:5604(A) La. R.S. 9:5604(E) |
| Maine | 6 years general statute | After the cause of action accrues; the statute does not define accrual | None in statute | 14 M.R.S. § 752 |
| Maryland | 3 years general statute | From the date the action accrues; the statute does not define accrual | None in statute | Md. Code, Cts. & Jud. Proc. § 5-101 |
| Massachusetts | 3 years accountant statute | When the cause of action accrues (the statute does not define accrual) | None in statute | Mass. Gen. Laws ch. 260, § 4 |
| Michigan | 2 years professional malpractice statute | When the accountant stops serving the client on the matter, or 6 months after discovery if later | None in statute | MCL 600.5805(8) MCL 600.5838(1)-(2) |
| Minnesota | 6 years general statute | See statute | None in statute | Minn. Stat. § 541.05, subd. 1(5) |
| Mississippi | 3 years general statute | When the claim accrues; for latent injury, when it was or should have been discovered | None in statute | Miss. Code Ann. § 15-1-49(1)-(2) |
| Missouri | 5 years general statute | When the damage is sustained and capable of ascertainment, not when the wrong is done | None in statute | Mo. Rev. Stat. § 516.120(4) Mo. Rev. Stat. § 516.100 |
| Montana | See statute general statute | When the claim accrues; delayed if facts are self-concealing or the defendant blocks discovery | None in statute | Mont. Code Ann. § 27-2-204(1) Mont. Code Ann. § 27-2-102(2)-(3) |
| Nebraska | 2 years professional malpractice statute | From the act or omission; if not reasonably discoverable, 1 year from discovery | 10 years from the professional service | Neb. Rev. Stat. § 25-222 |
| Nevada | 2 years from discovery accountant statute | From when the act, error or omission was or should have been discovered; paused while concealed | 4 years after the service ends or the report first issues, if earlier | Nev. Rev. Stat. § 11.2075 Nev. Rev. Stat. § 11.2075(1)(b)-(c) |
| New Hampshire | 3 years general statute | From the act or omission; if not reasonably discoverable then, from discovery of injury and cause | None in statute | N.H. Rev. Stat. Ann. § 508:4, I |
| New Jersey | 6 years general statute | When the cause of action accrues (the statute does not define accrual) | None in statute | N.J. Stat. Ann. § 2A:14-1(a) |
| New Mexico | 4 years general statute | From when the claim accrued; for fraud or injury to property, not until it is discovered | None in statute | NMSA 1978, § 37-1-4 NMSA 1978, § 37-1-1 NMSA 1978, § 37-1-7 |
| New York | 3 years professional malpractice statute | From when the claim accrued | None in statute | N.Y. CPLR 214(6) N.Y. CPLR 203(a) |
| North Carolina | 3 years professional malpractice statute | From the accountant's last act; loss found 2+ years later: 1 year from discovery, never under 3 years | 4 years from the accountant's last act | N.C. Gen. Stat. § 1-15(c) N.C. Gen. Stat. § 1-52(5) |
| North Dakota | 2 years professional malpractice statute | From when the claim accrued | None in statute | N.D. Cent. Code § 28-01-18(3) |
| Ohio | See statute general statute | From when the claim accrued | None in statute | Ohio Rev. Code § 2305.09(D) Ohio Rev. Code § 2305.11(A) |
| Oklahoma | 2 years general statute | From when the claim accrued | None in statute | Okla. Stat. tit. 12, § 95(A)(3) |
| Oregon | 2 years general statute | From when the claim accrued | 10 years from the act or omission (negligence claims) | ORS 12.110(1) ORS 12.010 ORS 12.115(1) |
| Pennsylvania | 2 years general statute | From when the claim accrued | None in statute | 42 Pa.C.S. § 5524(7) 42 Pa.C.S. § 5502(a) |
| Rhode Island | 3 years accountant statute | From the incident; if not discoverable then, from when it should have been discovered | None in statute | R.I. Gen. Laws § 9-1-14.1 R.I. Gen. Laws § 9-1-14.1(3) |
| South Carolina | 3 years general statute | From when the person knew or should have known of the claim | None in statute | S.C. Code § 15-3-530(5) S.C. Code § 15-3-535 |
| South Dakota | 3 years (4 if tax audit) accountant statute | From the act, error, or omission; 4 years if the state or IRS audits or gives notice of an audit | None in statute | SDCL 15-2-14.4 |
| Tennessee | 1 year accountant statute | After the cause of action accrued; the statute does not define accrual | 5 years from the act or omission, unless fraudulently concealed | Tenn. Code Ann. § 28-3-104(c)(1) Tenn. Code Ann. § 28-3-104(c)(2) |
| Texas | 2 years general statute | After the day the cause of action accrues; the statute does not define accrual | None in statute | Tex. Civ. Prac. & Rem. Code § 16.003(a) |
| Utah | See statute general statute | After the cause of action has accrued; the statute does not define accrual | None in statute | Utah Code § 78B-2-307(4) Utah Code § 78B-2-102 |
| Vermont | See statute general statute | After the cause of action accrues; the statute does not define accrual | None in statute | 12 V.S.A. § 511 |
| Virginia | See statute general statute | From the injury, or from the breach for contract claims, not when the damage is discovered | None in statute | Va. Code § 8.01-230 |
| Washington | 3 years general statute | After the cause of action has accrued; the statute does not define accrual | None in statute | RCW 4.16.080(2) RCW 4.16.005 |
| West Virginia | 2 years general statute | After the right to bring the action accrued; the statute does not define accrual | None in statute | W. Va. Code § 55-2-12(a) |
| Wisconsin | 3 years general statute | After the cause of action accrues; the statute does not define accrual | None in statute | Wis. Stat. § 893.53 |
| Wyoming | 2 years professional malpractice statute | From the act, error or omission, or 2 years after discovery if it was not reasonably discoverable | None in statute | Wyo. Stat. § 1-3-107(a)(i) |
Download this table (CSV) · Statute text last checked October 22, 2026
Claims by people who weren’t the client
Lenders, investors, buyers, and others sometimes rely on an accountant’s work done for someone else. A state may have a statute that limits when those people can bring a claim, often called a privity statute. Where no statute appears below, the rule comes from court decisions, which this table doesn’t cover.
| State | What the statute says | Statute |
|---|---|---|
| Alabama | No accountant privity statute found | — |
| Alaska | No accountant privity statute found | — |
| Arizona | No accountant privity statute found | — |
| Arkansas | Licensed accountants not liable to non-clients except fraud, or if they knew the work was meant to benefit that person | Ark. Code Ann. § 16-114-302 |
| California | No accountant privity statute found | — |
| Colorado | No accountant privity statute found | — |
| Connecticut | No accountant privity statute found | — |
| Delaware | No accountant privity statute found | — |
| District of Columbia | No accountant privity statute found | — |
| Florida | No accountant privity statute found | — |
| Georgia | No accountant privity statute found | — |
| Hawaii | No accountant privity statute found | — |
| Idaho | No accountant privity statute found | — |
| Illinois | Not liable to non-clients except for fraud, or if the client's primary intent was to benefit that person | 225 ILCS 450/30.1 |
| Indiana | No accountant privity statute found | — |
| Iowa | No accountant privity statute found | — |
| Kansas | CPAs liable for negligence only to the engaging client or a non-client named in writing and known to rely | K.S.A. 1-402 |
| Kentucky | No accountant privity statute found | — |
| Louisiana | Negligence suits only by the engaging client, or a named non-client the CPA knew would rely and dealt with directly | La. R.S. 37:91(B) |
| Maine | No accountant privity statute found | — |
| Maryland | No accountant privity statute found | — |
| Massachusetts | No accountant privity statute found | — |
| Michigan | CPAs liable to non-clients only for fraud, or if told in writing before the engagement that the work was meant for them | MCL 600.2962(1) |
| Minnesota | No accountant privity statute found | — |
| Mississippi | No accountant privity statute found | — |
| Missouri | No accountant privity statute found | — |
| Montana | No accountant privity statute found | — |
| Nebraska | No accountant privity statute found | — |
| Nevada | No accountant privity statute found | — |
| New Hampshire | No accountant privity statute found | — |
| New Jersey | Non-clients can sue a CPA for negligence only if it knew of and acknowledged their reliance; banks need this in writing | N.J. Stat. Ann. § 2A:53A-25(b) |
| New Mexico | No accountant privity statute found | — |
| New York | No accountant privity statute found | — |
| North Carolina | No accountant privity statute found | — |
| North Dakota | No accountant privity statute found | — |
| Ohio | No accountant privity statute found | — |
| Oklahoma | No accountant privity statute found | — |
| Oregon | No accountant privity statute found | — |
| Pennsylvania | No accountant privity statute found | — |
| Rhode Island | No accountant privity statute found | — |
| South Carolina | No accountant privity statute found | — |
| South Dakota | No accountant privity statute found | — |
| Tennessee | No accountant privity statute found | — |
| Texas | No accountant privity statute found | — |
| Utah | Not liable to non-clients except fraud, or if the CPA knew work was meant for them and told the client in writing | Utah Code § 58-26a-602 |
| Vermont | No accountant privity statute found | — |
| Virginia | No accountant privity statute found | — |
| Washington | No accountant privity statute found | — |
| West Virginia | No accountant privity statute found | — |
| Wisconsin | No accountant privity statute found | — |
| Wyoming | CPAs liable to non-clients only if they knew of a specific transaction and the plaintiff's intended reliance | Wyo. Stat. § 33-3-201(c) |
How to read the table
- Time limit: the statute of limitations, and the kind of statute that sets it.
- When the clock starts: what the statute counts from, such as the act or omission, or when the problem was or should have been discovered.
- Outer limit: a final cutoff, sometimes called a statute of repose.
- Claims by non-clients: what a state’s accountant privity statute says, if it has one.
“See statute” means the rule needs more context than a table cell can give. “None in statute” means the statute we read doesn’t set one; other laws or court decisions may still apply.
Why your deadline may be different
A claim against an accountant can be framed in more than one way, such as negligence or breach of contract, and different time limits can apply to each. When the clock starts can also turn on when a tax assessment or other loss happened. An engagement letter may contain its own terms. Only an attorney licensed in your state can tell you which deadline applies.
For what a claim usually involves, see accounting malpractice. For problems with a tax return, see tax preparation errors and tax preparer penalties.
Sources and corrections
We wrote this page from the primary sources below and checked it against them on October 22, 2026.
- State statutes, linked in each row: time limits and non-client rules
- Medical malpractice deadlines by state: the companion table for medical claims
We are not attorneys, and this page is not legal advice. Laws change and differ from state to state. If anything here is out of date or wrong, email support@malpracticeattorneys.com with the page name, and we’ll review it and update the page.
Questions
Questions about accounting malpractice by state.
Is the deadline for suing an accountant the same as for other negligence claims?
Sometimes. A state may have a time limit written for accountants, a limit for professional malpractice, or only a general limit. Which one applies to your claim can depend on how the claim is framed, so ask an attorney licensed in your state.
Can I sue an accountant who wasn’t my accountant?
It depends on the state. Where a state has a statute on this, it may allow claims by non-clients only in limited situations, such as fraud or when the accountant knew the work was meant to be relied on by that person. Otherwise, court decisions set the rule.
Does an IRS notice start the clock?
Not necessarily. IRS deadlines are separate from the deadline for a legal claim against an accountant. Depending on the state, when the clock starts can turn on when a tax assessment or loss happened. An attorney can tell you how that works where you live.
How current is this table?
We checked the statute text on October 22, 2026. Laws change, and the legislature’s current text controls. Each row links to the statute.
Not sure which deadline applies?
Deadlines depend on the facts and the state. An attorney licensed there can tell you how much time you have. Learn how our service works.
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