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The most frequent disputes involve Professional Negligence, where a client claims the accountant's error caused them financial loss. This often stems from missed tax deadlines, incorrect valuations, or failure to detect employee fraud during an audit. Breach of Contract is also common when there is a disagreement over the scope of work defined in the engagement letter. In the UK and US, negligence claims are subject to strict limitation periods (typically 6 years), meaning disputes often hinge on exactly when the error was discovered.

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