Law Society v Sephton & Co

Subject Matter

LIMITATION OF ACTION — Negligence — Accrual of cause of action — Accountants negligently preparing statutory annual reports on solicitor's practice for submission to Law Society — Solicitor subsequently misappropriating clients' moneys — Law Society failing to investigate or intervene in practice in reliance on reports — Law Society compensating clients from Solicitors Compensation Fund — Whether cause of action against accountants in negligence accruing at time of misappropriations or at time of resolution to compensate clients — Limitation Act 1980, s 2

[2004] EWCA Civ 1627; [2005] QB 1013; [2005] 3 WLR 212, CA

LIMITATION OF ACTION — Negligence — Accrual of cause of action — Accountants negligently preparing statutory annual reports on solicitor's practice for submission to Law Society — Solicitor subsequently misappropriating clients' moneys — Law Society failing to investigate or intervene in practice in reliance on reports — Law Society compensating clients from Solicitors Compensation Fund — Whether cause of action against accountants in negligence accruing at time of misappropriations or at time of claim being made against compensation fund — Limitation Act 1980, s 2

[2006] UKHL 22; [2006] 2 AC 543; [2006] 2 WLR 1091; [2006] 3 All ER 401, HL(E)

Commentary

Blackstones Civil Practice 2023
Tort - General claims in tort 10.8

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