Texas PJC Malpractice 2022

N ONMEDICAL M ALPRACTICE —T HEORIES OF R ECOVERY

PJC 61.3

PJC 61.3

Nonmedical Professional Relationship—Existence in Dispute

QUESTION ______ At the time in question, was Paul Payne a client of Dora Dotson ’s with respect to the matter in dispute? An accountant -client relationship exists only if the accountant has agreed, expressly or impliedly, to render accounting services of a specified or general nature to the person claiming such relationship. Answer “Yes” or “No.” Answer: _______________ COMMENT When to use. PJC 61.3 may be used if the existence of a professional relationship between the plaintiff and the defendant-professional is in dispute. When the profes sional in question is an attorney, see PJC 61.11. Substitute terms as appropriate. Appropriate terms to describe the particular professional (e.g., architect ) and services (e.g., architectural ) should be substituted for the terms accountant and accounting . Relationship arises out of contract. A professional is liable to the client only if there is a professional relationship arising out of a contract, express or implied, that the professional will represent the client with proper professional skill and there is a negli gent breach of that duty proximately causing damages. See West Houston Airport, Inc. v. Millennium Insurance Agency, Inc. , 349 S.W.3d 748, 752 (Tex. App.—Houston [14th Dist.] 2011, pet. denied) (insurance brokers); Dukes v. Philip Johnson/Alan Ritchie Architects, P.C. , 252 S.W.3d 586, 594 (Tex. App.—Fort Worth 2008, pet. denied) (architects); see also Ervin v. Mann Frankfort Stein & Lipp CPAs, L.L.P. , 234 S.W.3d 172, 182 n.8 (Tex. App.—San Antonio 2007, no pet.) (because attorneys and accountants are professionals generally governed by the same standard of care, and both relationships require privity to pursue a claim for professional negligence, it is logical to refer to cases involving the creation of an attorney-client relationship). The Texas Supreme Court recognizes limited exceptions to the requirement of priv ity. See Ernst & Young, L.L.P. v. Pacific Mutual Life Insurance Co. , 51 S.W.3d 573, 578 (Tex. 2001) (discussing liability to non-clients for negligent misrepresentations); Taylor v. Tolbert , 644 S.W.3d 637, 642 (Tex. 2022) (discussing application of attorney immunity defense in the context of non-client suit alleging criminal conduct).

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