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  5. 752 N.W.2d 37 (2008)
 

DIMMITT & OWENS FINANCIAL, INC. v. DELOITTE & TOUCHE (ISC), L.L.C.

Docket No. 134087.

752 N.W.2d 37 (2008)

DIMMITT & OWENS FINANCIAL, INC., and JMM Noteholder Representative, L.L.C., Plaintiffs-Appellants, v. DELOITTE & TOUCHE (ISC), L.L.C., Deloitte Services Limited Partnership, a/k/a Deloitte & Touche, L.L.P., and Philip Jennings, Defendants-Appellees, and Jane Doe and John Doe, Defendants.

Supreme Court of Michigan.

July 9, 2008.

Attorney(s) appearing for the Case

Stark Reagan, P.C., (by Peter L. Arvant and Gregory S. Pierce), Troy, for Dimmitt & Owens Financial, Inc.

Beals Hubbard, P.L.C. (by John A. Hubbard and Eric A. Parzianello), Farmington Hills, for JMM Noteholder Representative, L.L.C.

John P. Jacobs, P.C. (by John P. Jacobs), Detroit, and Sidley Austin LLP (by Jeffrey C. Sharer and Kristin R. Seeger), Chicago, IL, for Deloitte & Touche (ISC), LLP, and Philip Jennings.

Plunkett Cooney (by Ernest R. Bazzana), Detroit, for the Michigan Association of Certified Public Accountants.

Opinion

CORRIGAN, J.

In this accounting malpractice action, we consider where an "original injury" occurs for purposes of determining venue under MCL 600.1629(1)(a) and (b). We conclude that the location of the original injury is where the first actual injury occurs that results from an act or omission of another, not where a plaintiff contends that it first relied on the act or omission that caused the injury. Reliance creates only a potential...

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