Massachusetts General Laws

Mass. Gen. Laws ch. 108A, § 43 (2026)

Right to an account

✓ current as of July 2026

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Section 43. The right to an account of his interest shall accrue to any partner, or his legal representative, as against the winding up partners or the surviving partners or the person or partnership continuing the business, at the date of dissolution, in the absence of any agreement to the contrary.

Notes of Decisions

Cited in 6 cases, 1975–2017 · leading case: Karter v. Pleasant View Gardens, Inc., 248 F. Supp. 3d 299 (D. Mass. 2017).

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Karter v. Pleasant View Gardens, Inc., 248 F. Supp. 3d 299 (D. Mass. 2017). “at 152 (quoting Mass. Gen. Laws ch. 108A, §§ 43, 38). As an initial matter, plaintiffs complaint is styled as alleging a breach of a partnership agreement, not that she was improperly denied partnership assets upon dissolution or that the partnership was not wound up properly.”

Loan Modification Grp., Inc. v. Reed, 694 F.3d 145 (1st Cir. 2012). “*152 Each partner’s right to “wind up” includes “the right to an account of his interest” in the partnership, Mass. Gen. Laws ch. 108A, § 43, and the right to receive the payment of “the net amount due him from the partnership,” id.”

Reed v. Zak (In re Zak), 573 B.R. 13 (Bankr. D. Mass. 2017). “Each partner’s right to “wind up” includes “the right to an account of his interest” in the partnership, Mass. Gen. Laws ch. 108A, § 43, and the right to receive the payment of “the net amount due him from the partnership,” id.”

DiCarlo v. Lattuca, 802 N.E.2d 121 (Mass. App. Ct. 2004). “As set forth in G. L. c. 108A, § 43, *347 “[t]he right to an account of his interest shall accrue to any partner, or his legal representative, as against the winding up partners or the surviving partners or the person or partnership continuing the business, at the date of…”

Cain v. Cain, 334 N.E.2d 650 (Mass. App. Ct. 1975). “Though technically upon the termination of the partnership by the letter of March 11, 1972, Patrick became entitled to an accounting (G. L. c. 108A, § 43), this does not aid him in his claim to John’s stock which, on the trial judge’s findings, was not a partnership asset or in…”

Graham v. Fish, 28 Mass. L. Rptr. 496 (Mass. Super. Ct. 2011). “Generally, the right to an accounting accrues upon the termination of a partnership, see G.L.c. 108A, §43, and here Tennis Camps is a coiporation that continues to exist.”

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