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ADRIANA BITTER plfap, v. LOUIS N. RENZO def-res, RONKONKOMA OPERATIONS LLC def

8770. ADRIANA BITTER plfap, v. LOUIS N. RENZO def-res, RONKONKOMA OPERATIONS LLC def — Napoli Bern Ripka Shkolnik, LLP, New York (Adam J. Gana of counsel), for ap — Ganfer & Shore, LLP, New York (Mark A. Berman of counsel), for Louis N. Renzo, res — Wilson Elser Moskowitz Edelman & Dicker LLP, White Plains (Gregory W. Gilliam of counsel), for Charles Raich, res — Order, Supreme Court, New York County (Melvin L. Schweitzer, J.), entered April 16, 2012, which, to the extent appealed from as limited by the briefs, granted defendant Charles Raich's motion to dismiss the breach of fiduciary duty claim, and granted defendant Louis N. Renzo's motion to dismiss the aiding and abetting breach of fiduciary duty claim, unanimously affirmed, without costs.

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8770. ADRIANA BITTER plfap, v. LOUIS N. RENZO def-res, RONKONKOMA OPERATIONS LLC def — Napoli Bern Ripka Shkolnik, LLP, New York (Adam J. Gana of counsel), for ap — Ganfer & Shore, LLP, New York (Mark A. Berman of counsel), for Louis N. Renzo, res — Wilson Elser Moskowitz Edelman & Dicker LLP, White Plains (Gregory W. Gilliam of counsel), for Charles Raich, res — Order, Supreme Court, New York County (Melvin L. Schweitzer, J.), entered April 16, 2012, which, to the extent appealed from as limited by the briefs, granted defendant Charles Raich’s motion to dismiss the breach of fiduciary duty claim, and granted defendant Louis N. Renzo’s motion to dismiss the aiding and abetting breach of fiduciary duty claim, unanimously affirmed, without costs.

The duty owed by an accountant to a client is generally not fiduciary in nature (Able Energy, Inc. v. Marcum & Kliegman LLP, 69 AD3d 443, 444 [1st Dept 2010]; DG Liquidation v. Anchin, Block & Anchin, 300 AD2d 70, 70-71 [1st Dept 2002]). Nor does a conventional business relationship, without more, create a fiduciary relationship (Friedman v. Anderson, 23 AD3d 163, 166 [1st Dept 2005]).

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