Opinion ID: 2271349
Heading Depth: 2
Heading Rank: 1

Heading: The Plaintiffs' Claims Arise From the Services Ernst & Young Performed Pursuant to the Engagement Letters

Text: The trial court justified its refusal to enforce the arbitration clauses in the engagement letters by holding that the clauses simply do not apply to the class action claims in question. We disagree. The arbitration clauses plainly state that they apply to [a]ny controversy or claim arising out of or relating to services covered by this letter . . ., the services being Ernst & Young's accounting and auditing for AIK Comp. Regardless of whether the class action claims are viewed as contract disputes or tort claims, or as something else, Ernst & Young's auditing and accounting services for AIK Comp are the basis for all of the claims. Thus, the plaintiffs' claims arise out of and relate to the services Ernst & Young were obligated by the engagement letters to render.