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Tort/Negligence – Negligent Accounting – Choice of Law – Lex Loci – Bail-Fronting Contract – First Impression – Civil Practice – Appeals – Interlocutory Order (access required)

Harco National Insurance Co. v. Grant Thornton LLP. Even though the underlying audit was performed in Pennsylvania, and even though plaintiff's headquarters are in Illinois, since plaintiff's first injury was a seizure of its assets in North Carolina, North Carolina was the place of injury. N.C. law applies in this negligent-accounting case. We reverse the Business Court's adoption of an "audit state test," but we affirm the denial of defendant's summary-judgment motion.

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