North Dakota § 43-02.2-18 Uniform statute of limitations

North Dakota Statutes

§ 43-02.2-18 — Uniform statute of limitations

North Dakota § 43-02.2-18

Title 43Occupations and Professions

Ch. 43-02.2Accountants

This text of North Dakota § 43-02.2-18 (Uniform statute of limitations) is published on Counsel Stack Legal Research, covering North Dakota primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

N.D. Cent. Code § 43-02.2-18 (2026).

Text

1.

a.This section applies to all causes of action of the type specified in this section filed on or after August 1, 1993.

b.This section governs any action based on negligence or breach of contract brought against any accountant, any partnership of accountants, any accounting corporation, or any other legal entity of accountants registered, licensed, or practicing in this state by any person or entity claiming to have been injured as a result of financial statements or other information examined, compiled, reviewed, certified, audited, or otherwise reported or opined on by the defendant accountant as a result of an engagement to provide public accounting services.

2.An action covered by this section may not be brought in any court in this state unless the suit is commenced on or before

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1. a. This section applies to all causes of action of the type specified in this section
filed on or after August 1, 1993.
b. This section governs any action based on negligence or breach of contract
brought against any accountant, any partnership of accountants, any accounting
corporation, or any other legal entity of accountants registered, licensed, or
practicing in this state by any person or entity claiming to have been injured as a
result of financial statements or other information examined, compiled, reviewed,
certified, audited, or otherwise reported or opined on by the defendant accountant
as a result of an engagement to provide public accounting services.
2. An action covered by this section may not be brought in any court in this state unless
the suit is commenced on or before the earlier of:
a. Two years from the date the alleged act, omission, or neglect is discovered or
should have been discovered by the exercise of reasonable diligence; or
b. Six years after the service for which the suit is brought has been performed or the
date of the initial issuance of the accountant's report on the financial statements
or other information, whichever comes first.