Any causes of action that plaintiffs may have against defendant sounding in malpractice, fraud, breach of contract and breach of fiduciary duty, based on defendant's alleged failure to conduct an audit, accrued in July 1993, at the latest, and were thus time-barred when plaintiffs' action was commenced in September 2000 (see CPLR 213 [2], [8]; 214 [6]). All the information alleged in the amended complaint was known or easily available to plaintiffs as early as July...
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