Accountants and Malpractice: Can We Get Sued for This?

Author: Allison McLeod

This course will cover common law causes of action, such as negligence, and the relevant standards and case law defining what constitutes reasonable practitioner behavior. Situations where accounting professionals may be at risk for being sued will also be discussed.

Publication Date: December 2025

Designed For
CPAs, EAs, tax preparers, lawyers, accountants and insurance personnel.

Topics Covered

• Common Law Duties
• Intentional Torts
• Contract Claims
• Statute of Limitations
• Damages

Learning Objectives

• Identify the elements of negligence, the common law cause of action
• Explain what constitutes reasonable practitioner behavior with reference to practice standards and common law
• Identify how to avoid common pitfalls that could lead to the practitioner being sued
• Identify the case that determined that a cause of action begins when the injured party discovers, or should have discovered, the harm
• Identify the legal principle that can prevent a non-client from bringing a lawsuit against a CPA
• Identify the type of harm that must be shown to establish negligence

Level
Basic

Instructional Method
Self-Study

NASBA Field of Study
Regulatory Ethics (2 hours)

Program Prerequisites
None

Advance Preparation
None