Plaintiffs' allegations that defendant AWSC Société Coopérative (AWSC), a Swiss cooperative domiciled in Geneva, Switzerland, prepared financial statements that were to be used to solicit the interest of New York investors and, in so doing, either knowingly or recklessly misrepresented the financial condition of defendant APP Global, Ltd. and its subsidiaries, to the detriment of New York investors who relied upon the alleged misrepresentations, are adequate to sustain the action as against that branch of AWSC's CPLR 3211 motion seeking dismissal of the action as against it for lack of personal jurisdiction ( see CPLR 302[a][3]), notwithstanding any Swiss law to the contrary.
Nor is the action as against AWSC and the other accounting defendant, Arthur Anderson, L.L.P., subject to dismissal pursuant to CPLR 3211 merely because the accounting defendants dispute plaintiffs' allegations respecting the assertedly close and controlling relationship between them and the Arthur Anderson entity that was purportedly immediately responsible for the complained-of audits and financial statements ( see Leon v. Martinez, 84 N.Y.2d 83, 88; Guggenheimer v. Ginzburg, 43 N.Y.2d 268, 275).
Also without merit is that branch of the accounting defendants' motion seeking dismissal of the complaint as against them pursuant to CPLR 3216(b) for plaintiff investors' failure to plead fraud with greater particularity. The complaint alleges fraud in sufficient detail to afford the requisite notice to the accounting defendants, particularly since knowledge of the relevant surrounding circumstances lies peculiarly within the possession of the accounting entities responsible for generating the complained-of audits and financial statements ( see Oxford Health Plans (NY) v. Better Care Health Care Pain Mgt. Rehab PC, 305 A.D.2d 223, 224; Houbigant, Inc. v. Deloitte Touche, LLP, 303 A.D.2d 92, 98; and see Knight Secs. L.P. v. Fiduciary Trust Co., 5 A.D.3d 172, 2004 N.Y. App. Div LEXIS 2322).
We have considered the accounting defendants' remaining arguments and find them unavailing.
THIS CONSTITUTES THE DECISION AND ORDER OF THE SUPREME COURT, APPELLATE DIVISION, FIRST DEPARTMENT.