Nevada Revised Statutes

Nev. Rev. Stat. § 11.2075 (2026)

Malpractice actions against accountants

✓ current as of July 2026
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NRS 11.2075  Malpractice actions against accountants.

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

      (a) 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;

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

      (c) 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.

      2.  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.

      3.  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.

      (Added to NRS by 1997, 478)

     

Notes of Decisions
Cited in 3 cases, 2011–2014 · leading case: Usacm Liquidating Trust v. Deloitte & Touche, LLP, 764 F. Supp. 2d 1210 (D. Nev. 2011).
Usacm Liquidating Trust v. Deloitte & Touche, LLP, 764 F. Supp. 2d 1210 (D. Nev. 2011). · cites it 5× “Pursuant to Nevada Revised Statutes § 11.2075, 1. An action against an accountant or accounting firm to recover damages for malpractice must be commenced within: (a) Two years after the date on which the alleged act, error or omission is discovered or should have been discovered…”
ShengdaTech Liquidating Trust v. Hansen (In re Shengdatech, Inc.), 519 B.R. 292 (D. Nev. 2014). · cites it 10× “Professional Negligence The applicable statute of limitations for the professional malpractice claim is NRS section 11.2075. The statute provides that actions for malpractice against accountants must be brought within: (a) Two years after the date on which the alleged act, error…”
Usacm Liquidating Trust v. Deloitte & Touche, LLP (9th Cir. 2014). · cites it 2× “§ 108 (a); Nev. Rev. Stat. Ann. § 11.2075 (1)(a).4 With regard to the aiding and abetting breaches of fiduciary duty claim, USACM would have discovered Deloitte’s failure to report and/or affirmative cover-up of Hantges’ and Milanowski’s fraudulent schemes no later than when…”
— Nev. Rev. Stat. § 11.2075(1) — 1 case
ShengdaTech Liquidating Trust v. Hansen (In re Shengdatech, Inc.), 519 B.R. 292 (D. Nev. 2014). “Professional Negligence The applicable statute of limitations for the professional malpractice claim is NRS section 11.2075. The statute provides that actions for malpractice against accountants must be brought within: (a) Two years after the date on which the alleged act, error…”
— Nev. Rev. Stat. § 11.2075(2) — 1 case
Usacm Liquidating Trust v. Deloitte & Touche, LLP, 764 F. Supp. 2d 1210 (D. Nev. 2011). “Pursuant to Nevada Revised Statutes § 11.2075, 1. An action against an accountant or accounting firm to recover damages for malpractice must be commenced within: (a) Two years after the date on which the alleged act, error or omission is discovered or should have been discovered…”
— Nev. Rev. Stat. § 11.2075(l)(a) — 2 cases
ShengdaTech Liquidating Trust v. Hansen (In re Shengdatech, Inc.), 519 B.R. 292 (D. Nev. 2014). “Professional Negligence The applicable statute of limitations for the professional malpractice claim is NRS section 11.2075. The statute provides that actions for malpractice against accountants must be brought within: (a) Two years after the date on which the alleged act, error…”
Usacm Liquidating Trust v. Deloitte & Touche, LLP, 764 F. Supp. 2d 1210 (D. Nev. 2011). “Pursuant to Nevada Revised Statutes § 11.2075, 1. An action against an accountant or accounting firm to recover damages for malpractice must be commenced within: (a) Two years after the date on which the alleged act, error or omission is discovered or should have been discovered…”
— Nev. Rev. Stat. § 11.2075(l)(c) — 1 case
Usacm Liquidating Trust v. Deloitte & Touche, LLP, 764 F. Supp. 2d 1210 (D. Nev. 2011). “Pursuant to Nevada Revised Statutes § 11.2075, 1. An action against an accountant or accounting firm to recover damages for malpractice must be commenced within: (a) Two years after the date on which the alleged act, error or omission is discovered or should have been discovered…”
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