Malpractice glossary: the legal terms, in plain English.

These are the legal terms our guides use most, in plain English. Each definition links to the statute or official page it comes from. Where a term depends on state law, we name the state we used as an example. Rules differ from state to state, and an attorney licensed in your state can tell you which ones apply to you.

• Deadlines: statute of limitations, discovery rule, statute of repose, tolling.
• Steps before a lawsuit: presuit investigation, notice of intent, affidavit of merit.
• Accounting: privity, CPA, enrolled agent, PTIN, Circular 230.

Every state sets its own deadlines, and they differ in length and in when they start. Our medical malpractice deadlines by state table links each state’s statute.

Statute of limitations. The deadline for filing a lawsuit. In Florida, for example, a medical malpractice action must be commenced within 2 years from the incident or from when it was discovered or should have been discovered (Fla. Stat. § 95.11(5)(c)).

Discovery rule. A rule that starts a deadline when an injury is discovered, or should have been discovered, instead of on the date of the care. Illinois counts its 2 years from when the claimant knew, or through reasonable diligence should have known, or received written notice of the injury or death (735 ILCS 5/13-212(a)).

Statute of repose. An outer limit that can end a claim even if the injury hasn’t been discovered. Florida’s medical malpractice statute says that “in no event” may the action be commenced later than 4 years from the incident, with stated exceptions (Fla. Stat. § 95.11(5)(c)). Illinois sets 4 years from the act or omission (735 ILCS 5/13-212(a)).

Tolling. A pause in a deadline. Florida, for example, tolls the statute of limitations when a notice of intent to initiate litigation is mailed and during the 90-day presuit period that follows (Fla. Stat. § 766.106(4)).

Continuous treatment. A rule that can delay the start of a deadline while a patient is still being treated for the same condition. New York’s period of two years and six months can run from the last treatment where there is continuous treatment for the same illness, injury or condition (N.Y. C.P.L.R. § 214-a).

Foreign object rule. A separate deadline for an object left in the body. In New York, an action based on discovering a foreign object may be commenced within one year of the discovery, or of discovering facts that would reasonably lead to it, whichever is earlier (N.Y. C.P.L.R. § 214-a(a)).

Minors’ rules. Special deadlines for injuries to children. In Illinois, a claim for a person who was under 18 may be brought within 8 years after the act or omission, but not after the person’s 22nd birthday (735 ILCS 5/13-212(b)).

A state may require steps before, or when, a medical malpractice case is filed. Our pre-suit requirements by state table covers every state.

Presuit investigation. An investigation required before a claim is filed. In Florida, before giving notice, the claimant must investigate to make sure there are reasonable grounds to believe a defendant was negligent and that the negligence caused injury, corroborated by a verified written medical expert opinion (Fla. Stat. § 766.203(2)).

Notice of intent. Advance written notice to each prospective defendant before a lawsuit is filed. In Florida, after the presuit investigation and before filing a complaint, the claimant must notify each prospective defendant of the intent to initiate litigation by a verifiable method such as certified mail (Fla. Stat. § 766.106(2)(a)).

180-day letter. Ohio’s written notice that can extend the deadline. If, before Ohio’s one-year period ends, the claimant gives written notice of considering a claim, the action may be commenced within 180 days after the notice (Ohio Rev. Code 2305.113(B)(1)).

Affidavit or certificate of merit. A document filed with the complaint saying a qualified professional has reviewed the case. In Illinois, the affidavit states that a health professional reviewed the case and determined in a written report that there is a reasonable and meritorious cause for filing (735 ILCS 5/2-622). In New York, the plaintiff’s attorney certifies having reviewed the facts and consulted at least one physician (N.Y. C.P.L.R. § 3012-a).

Preliminary expert opinion affidavit. Arizona’s version. The claimant must certify whether expert opinion testimony is necessary, and if it is, serve a preliminary expert opinion affidavit with the initial disclosures (A.R.S. § 12-2603).

Standard of care. The level of care a provider is measured against. Florida defines the prevailing professional standard of care as “that level of care, skill, and treatment which, in light of all relevant surrounding circumstances, is recognized as acceptable and appropriate by reasonably prudent similar health care providers” (Fla. Stat. § 766.102(1)).

Informed consent. A patient’s agreement to care after being told about it. Florida’s statute, for example, bars recovery for treating without informed consent when the provider obtained consent according to accepted practice among similar providers and a reasonable person would have had a general understanding of the procedure, the alternatives and the substantial risks (Fla. Stat. § 766.103(3)).

EMTALA. A federal law for hospital emergency departments. A hospital with an emergency department must provide an appropriate medical screening examination, within its capability, to anyone who comes there and requests examination or treatment (42 U.S.C. § 1395dd(a)).

Wrongful death. A claim brought when a death is caused by another’s wrongful act or negligence. Florida’s statute gives this right of action when the injured person could have sued had they lived (Fla. Stat. § 768.19). Who may bring it, and the deadline, differ by state.

Personal representative. The person who brings a wrongful death claim in some states. In Florida, the action is brought by the decedent’s personal representative, for the benefit of the survivors and the estate (Fla. Stat. § 768.20).

Right of access. Your federal right to see and get copies of your health records. A covered health care provider generally must act on a request no later than 30 days after receiving it (45 C.F.R. § 164.524).

Amendment of records. Your federal right to ask a provider to correct your health records. An individual has the right to have a covered entity amend information in their designated record set, and a request can be denied on stated grounds (45 C.F.R. § 164.526).

National Practitioner Data Bank. A federal database of certain malpractice payments and disciplinary actions. Information reported to it is confidential and isn’t disclosed outside the Department of Health and Human Services except as the regulations allow, so it isn’t open to the public (45 C.F.R. § 60.20).

Arbitration agreement. An agreement to resolve disputes outside court. For nursing homes, a federal rule says a facility must not require a resident to sign a binding arbitration agreement as a condition of admission or to keep receiving care (42 C.F.R. § 483.70(m)).

Notice of claim. Written notice to a government before suing it. In Florida, a claim against the state or one of its agencies or subdivisions must first be presented in writing, generally within 3 years after it accrues (Fla. Stat. § 768.28(6)(a)).

Federal Tort Claims Act claim. The administrative claim required before suing the United States, for example over care at a federal facility. The claim must first be presented to the federal agency (28 U.S.C. § 2675(a)), in writing within two years after it accrues, and a lawsuit must begin within six months after the agency mails a final denial (28 U.S.C. § 2401(b)).

For the accounting side, see accounting malpractice and the accounting deadlines by state table.

Accounting malpractice. A claim that an accountant’s or tax preparer’s professional work fell short and caused a loss. Florida, for example, gives 2 years for professional malpractice other than medical malpractice, whether founded on contract or tort (Fla. Stat. § 95.11(5)(b)).

Privity. A direct relationship, usually a contract, between a professional and a client. Florida limits its professional malpractice time limit to persons in privity with the professional (Fla. Stat. § 95.11(5)(b)), and Illinois limits accountants’ liability to people not in privity, with exceptions (225 ILCS 450/30.1).

Certified public accountant (CPA). An accountant licensed by a state board of accountancy, the District of Columbia or a U.S. territory, after passing the Uniform CPA Examination (IRS, preparer credentials and qualifications). See our CPA license lookup by state.

Enrolled agent. A tax professional licensed by the IRS to represent taxpayers before it, by passing a three-part IRS exam or through experience as a former IRS employee (IRS, enrolled agent information).

PTIN. Preparer Tax Identification Number. Anyone who prepares or helps prepare federal tax returns for compensation must have a valid PTIN (IRS, PTIN requirements).

Circular 230. The Treasury Department rules of conduct for tax professionals who practice before the IRS, mainly attorneys, CPAs and enrolled agents, enforced by the IRS Office of Professional Responsibility (IRS, Office of Professional Responsibility and Circular 230).

Form 14157. The IRS form for reporting a paid tax return preparer’s misconduct. A related affidavit, Form 14157-A, asks the IRS to correct your account when a preparer changed a return or diverted a refund without your consent (IRS, tax return preparer misconduct).

We wrote this page from the primary sources below and checked it against them on November 7, 2026.

• Fla. Stat. § 95.11: time limits, discovery, repose and privity
• Fla. Stat. § 766.102: prevailing professional standard of care
• Fla. Stat. § 766.103: informed consent
• Fla. Stat. § 766.106: notice of intent and tolling
• Fla. Stat. § 766.203: presuit investigation
• Fla. Stat. § 768.19: wrongful death right of action
• Fla. Stat. § 768.20: personal representative
• Fla. Stat. § 768.28: notice of claim against the state
• 735 ILCS 5/13-212: Illinois deadlines, repose and minors
• 735 ILCS 5/2-622: Illinois affidavit and health professional report
• 225 ILCS 450/30.1: Illinois accountant liability to non-clients
• N.Y. C.P.L.R. § 214-a: continuous treatment and foreign objects
• N.Y. C.P.L.R. § 3012-a: certificate of merit
• Ohio Rev. Code 2305.113: 180-day notice
• A.R.S. § 12-2603: preliminary expert opinion affidavit
• 42 U.S.C. § 1395dd: emergency medical screening
• 45 C.F.R. § 164.524: right of access to records
• 45 C.F.R. § 164.526: amendment of records
• 45 C.F.R. § 60.20: National Practitioner Data Bank confidentiality
• 42 C.F.R. § 483.70(m): nursing home arbitration agreements
• 28 U.S.C. § 2675: federal administrative claim
• 28 U.S.C. § 2401(b): federal claim deadlines
• IRS, Understanding tax return preparer credentials and qualifications: CPAs
• IRS, Enrolled agent information: enrolled agents
• IRS, PTIN requirements: PTINs
• IRS, Office of Professional Responsibility and Circular 230: Circular 230
• IRS, Tax return preparer misconduct: Forms 14157 and 14157-A

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.