District Court, D. Nevada August 5, 2013, No. 2:12-CV-956 JCM (GWF) (Oaktree Capital Management, L.P. v. KPMG)

ORDER

JAMES C. MAHAN, District Judge.

Presently before the court are defendants KPMG, a Hong Kong Partnership (“KPMG HK”); KPMG International Cooperative (“KPMG Int’l”); KPMG LLP (“KPMG US”); Hansen, Barnett, and Maxwell, P.C. (“Hansen”); and Morgan Stanley & Co.’s (“Morgan Stanley”) respective motions to dismiss pursuant to Federal Rules of Civil Procedure 12(b)(6) and 12(b)(1). (Docs.