Nevada Civil Practice

Sec. § 11.2075
Malpractice actions against accountants.


An action against an accountant or accounting firm to recover damages for malpractice must be commenced within:


Two years after the date on which the alleged act, error or omission is discovered or should have been discovered through the use of reasonable diligence;


Four years after completion of performance of the service for which the action is brought; or


Four years after the date of the initial issuance of the report prepared by the accountant or accounting firm regarding the financial statements or other information,
Ê whichever occurs earlier.


The time limitation set forth in subsection 1 is tolled for any period during which the accountant or accounting firm conceals the act, error or omission upon which the action is founded and which is known or through the use of reasonable diligence should have been known to the accountant or the firm.


As used in this section, “accountant” means a person certified or registered as a public accountant pursuant to chapter 628 of NRS who holds a live permit, as defined in NRS 628.019.

Last accessed
Feb. 5, 2021