Giacometti

In this appeal we consider whether an accounting firm has a duty of care answerable in negligence to its client’s employees when hired to prepare W-2 wage and tax statements for the client. The trial court sustained the demurrer to the employees’ second amended complaint against the accounting firm for professional negligence without leave to amend. We affirm the judgment.

FACTUAL AND PROCEDURAL SUMMARY

Appellants Emanuele Giacometti, Marco Pellichero, and Alfredo Fuduli (collectively employees) were waiters at Aúlla, LLC, doing business as Ago Restaurant (restaurant). According to the allegations in the second amended complaint, the charging pleading, the restaurant required waiters and busboys to pool 40 percent of their tips. The employees alleged that the restaurant managers improperly allocated a percentage of the tips to themselves.

Respondents Gumbiner Savett Inc., a professional accounting firm, and Michael Rieff, a certified public accountant at the firm (accountants), were hired by the restaurant to prepare yearend documents with respect to earnings and taxes. According to the employees, in preparing W-2 documents, the accountants included the tip money taken…