Hartford Accident & Indemnity Co. v. Parente, Randolph, Orlando, Carey & Associates

MEMORANDUM

CALDWELL, District Judge.

I. Introduction

Third party defendant, Peat, Marwick, Mitchell & Co. (“PMM”) has moved, pursuant to Rule 12(b), to dismiss the third party complaint filed by Párente, Randolph, Orlando, Carey and Associates (“Párente, Randolph”). Párente, Randolph seeks contribution and indemnification from PMM on the basis that in performing accounting services for its client, Northeastern Bank of Pennsylvania (“Northeastern”), PMM breached its duty of professional responsibility. PMM contends, however, (1) that the complaint fails to state a claim for professional…