California Code of Civil Procedure Section 344

CA Civ Pro Code § 344 (2017)  

In an action brought to recover a balance due upon a mutual, open, and current account, where there have been reciprocal demands between the parties, the cause of action is deemed to have accrued from the time of the last item proved in the account on either side.

(Enacted 1872.)

Last modified: October 25, 2018