Wisconsin Statutes

Wis. Stat. § 893.66 (2026)

Certified public accountants; limitations of actions

✓ current as of July 2026

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893.66893.66 Certified public accountants; limitations of actions.

893.66(1)(1) Except as provided in subs. (1m) to (4), an action to recover damages, based on tort, contract or other legal theory, against any certified public accountant licensed or certified under ch. 442 for an act or omission in the performance of professional accounting services shall be commenced within 6 years from the date of the act or omission or be barred.

893.66(1m)(1m) If a person sustains damages covered under sub. (1) during the period beginning on the first day of the 6th year and ending on the last day of the 6th year after the performance of the professional accounting services, the time for commencing the action for damages is extended one year after the date on which the damages occurred.

893.66(2)(2) If a person sustains damages covered under sub. (1) and the statute of limitations applicable to those damages bars commencement of the cause of action before the end of the period specified in sub. (1), then that statute of limitations applies.

893.66(3)(3) This section does not apply to actions subject to s. 551.509 (10) or 553.51 (4).

893.66(4)(4) This section does not apply to any person who commits fraud or concealment in the performance of professional accounting services.

893.66 HistoryHistory: 1993 a. 310; 2001 a. 16; 2007 a. 196.

Notes of Decisions

Cited in 2 cases, 2001–2018 · leading case: Landis v. Physicians Ins. Co. of Wisconsin, Inc., 2001 WI 86 (Wis. 2001).

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Landis v. Physicians Ins. Co. of Wisconsin, Inc., 2001 WI 86 (Wis. 2001). · cites it 4× “Wis. Stat. § 893.66 (six-year limitations on actions against accountants); Wis.”

Feldman v. Farris, 921 N.W.2d 518 (Wis. Ct. App. 2018). · cites it 52× “Under Wis. Stat. § 893.66 (1), "[e]xcept as provided in subs.”

— Wis. Stat. § 893.66(1) — 1 case

Feldman v. Farris, 921 N.W.2d 518 (Wis. Ct. App. 2018). “Under Wis. Stat. § 893.66 (1), "[e]xcept as provided in subs.”

— Wis. Stat. § 893.66(4) — 1 case

Feldman v. Farris, 921 N.W.2d 518 (Wis. Ct. App. 2018). “Under Wis. Stat. § 893.66 (1), "[e]xcept as provided in subs.”

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