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F.D.I.C. v. REGIER CARR & MONROE

No. 92-7109.

996 F.2d 222 (1993)

FEDERAL DEPOSIT INSURANCE CORPORATION, as Receiver of Territory Savings & Loan Association, Plaintiff-Appellant, v. REGIER CARR & MONROE, Defendant-Appellee. Arthur Andersen & Co. S.C., Coopers & Lybrand, Deloitte & Touche, Grant Thornton, KMPG Peat Marwick, & BDO Seidman, Amici Curiae.

United States Court of Appeals, Tenth Circuit.

May 25, 1993.

Attorney(s) appearing for the Case

Edward O'Meara, F.D.I.C., Washington, DC (Claire V. Eagan, Susan L. Gates, Hall, Estill, Hardwick, Gable, Golden & Nelson, Tulsa, OK, Ann S. DuRoss, F.D.I.C., Washington, DC, on the brief) for plaintiff-appellant.

John R. Gerstein, Ross, Dixon & Masback, Washington, DC (Lona T. Perry, Ross, Dixon & Masback, Washington, DC, George S. Corbyn, Jr., Phillip G. Whaley, Ryan, Corbyn & Geister, Oklahoma City, OK, with him on the brief) for defendant-appellee.

Stanley J. Parzen & Roger J. Jones, Mayer Brown & Platt, Chicago, IL & Rex E. Lee, Sidley & Austin, Washington, DC (of counsel, Donald Dreyfus, Counsel, Arthur Andersen & Co., S.C., Harris J. Amhowitz, Gen. Counsel, Coopers & Lybrand, Howard J. Krongard, Gen. Counsel, Deloitte & Touche, Margaret Maxwell Zagel, Gen. Counsel, Grant Thornton, Leonard P. Novello, Gen. Counsel, KMPG Peat Marwick, & Scott M. Univer, Gen. Counsel, BDO Seidman) for amici curiae Arthur Andersen & Co. S.C., Coopers & Lybrand, Deloitte & Touche, Grant Thornton, KMPG Peat Marwick, & BDO Seidman.

Before BALDOCK and KELLY, Circuit Judges and OWEN, District Judge.

PAUL KELLY, Jr., Circuit Judge.

Plaintiff-appellant FDIC appeals the district court's grant of summary judgment, arguing that the statute of limitations does not bar its cause of action. Our jurisdiction arises under 28 U.S.C. § 1291 and we affirm.

Background

Territory Savings & Loan Association of Seminole, Oklahoma (Territory) hired defendant-appellee accounting firm (Regier) as an independent outside auditor in 1982. After Regier...

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