In some states, in the absence of privity, or a similarly close relationship, a party cannot recover from an accountant for negligence.

In certain states, the doctrine of privity requires that there be a direct contractual relationship between the parties for one to sue an accountant for negligence. Without privity or a similar close relationship, such as being a known and intended beneficiary of the accountant's work, a party may not have the standing to recover damages for negligence.