Section 43-02.2-18 - Uniform statute of limitations1.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; orb. 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.