asserted in this case it's an issue of statutory construction it's a question of law and it's a question for the court mr owings claims in this case or do arise from a real estate acquisition acquisition and development transaction in which mr like in a group of his and his clients invested in a series of limited liability companies that howl ownership interests in various properties and illinois indiana michigan although  those on appeal backtracking from the allegations that are actually made in the complaint the allegations that are made in the complaint relates to mr letty's failure to perform certain services those services are all related to the types of things that accountants do and in fact didn't in the complaint they specifically allege that they relied on mr latif or his financial activities for his expertise they don't say what his expertise in his financial act meant could be other than the fact that he was an account so because the court needs to look to the nature of the claims and apply the statutory language to those claims it's important to remember exactly what rulings actually complaining about here he's complaining that mr like you failed to conduct due diligence on a number of these a single purpose real estate and cities that were going to be inquired in the transaction films to determine that there was no financing in place for some of them fail to obtain financing for others that mr failed to conduct proper due diligence to determine whether there were liens that were covering the property and he failed to advise mr wayne about his potential liability the transactions and to advise their clients on the the potential liabilities from those transactions in this case there's there's there's questions about whether mr like eat properly told them the value of the properties these are all things that accountants get hired so that what maybe is routine is you would you could hire any counsel do these things it is perhaps true but here i guess if you know there's no reasonable way to look at that since he brought the transaction mr rumored to be hiring him to shack those things out on something that he is being brought to get not that he is bringing to his account what were the services that were allegedly performed and withdrawing alleges that he performed these various services and that's well big you say that this is what you hire an accountant for but i think that there is that an issue of whether or not that's and to look at it is that hey i have this investment opportunity i mean i i don't know a lot of accountants that bring in investment opportunities to their money they've reviewed them once in a while or they if they're asked by this seems to be operating in the reverse while the allegation is that they relied on to perform these services well again whether mr leckie brought it to him or whether he brought it to let the the question is what services was he providing for them that they were relying on him to perform and were those professional services under the the the accounting steps so there's two requirements on the county extension on our the fund is register as a council and two are these services that give rise to the cause of action professional services both of those things those wireless were met in this case in fact mr belknap any of the professional there is a professional or professional service sure you could get into some crazy analogies that would get so far down the road that it wouldn't be professional services it wouldn't be a professional service anymore but the facts in this morning any services if you just said here is a potential transaction to say what you want to do and there would be no claim the nature of the claim is specifically we relied on you to look into these things we have a right you know it wasn't taxed like but we relied on you to tell us what our pension liability was and you told us it was two hundred fifty thousand dollars when it was up so they claim that they came to him in his in in is based on his knowledge based on his experience as an accountant and relied on them up there that this is a good transaction and they had a relationship even like i mean a good thing i think that where you said where you could you know herring samples and extrapolate in anything could be a professional service i know i don't know that every single thing you do for your client would be considered professional service you know there are there are too many hypotheticals out there to get into every single possibility but certainly in this case yes these are professional services he's he's asked he's doing transaction he's advising them on that a lot of billet is looking into liens on the properties he's arranging financing on the properties and if you look at the accounting at what the accounting access our quote accountancy services is very very broad  says that management financial or consulting services or compilations all fall within the definition of accounting accounting county activities so the ogress illinois legislature in illinois courts have applied what it means to provide professional services as an accountant very broadly you see that in most all decisions the post case that we cite the catchments it case that we said at the trial case that we say several those deal with investment transactions not entirely dissimilar from this one where and in particular in the cashman case with the accountant did was made statements in an investment prospectus about the nature of the investment decision again applying very broad definition of what it means to be an accountant in fact the court in that state they said specifically well it is common knowledge that auditing financial statement statements is not the only service that  offered to the public and relying on the accounts the accounting act and that broad definition that encompassed management financial or consulting services and compilations th were to narrow the statute of limitations applicable to accountants as mr wayne proposes that it do it would significantly cut back on the the the nature of the statute and allow for a significant amount of pleading around which is in fact probably why they work or why the it only legislature used that broad language about any professional service played by accountant because they didn't want you know malpractise claims to be replayed as fraud claims and therefore get around the the statute of limitations or as he's trying to do it appeal it didn't do it when he when he pled in the out in the trout work but trying to plead around all this isn't really an accounting service anymore now it's more of an investment related service and so now there's a question of fact and about which statute applies so if it it would really set a very very different course or in like case law  because there would be no misrepresentation mr alain there'd be no duty owed to mr ruane to provide accurate information so clearly mr wright has to be claiming as he did in this complaint that he relied on mr lighton as the one who who knew about this financial afternoon because of his expertise so there's that's all right there you know that he's the master of his complaint and that's what he said it wasn't even a local lawyer client relationship it was a lawyer in an adverse party and the court of those claims for breach fourteen frogger still covered by the the statute in that case that's basically the same exactly which is the that's at issue here