As Shana Lynch with the Business Journal reports, it marks an escalation of landmark litigation that could cost the accounting industry millions in overtime pay.A Sacramento law firm has filed a class-action complaint against the nation’s fifth-largest accounting shop. It marks an escalation of landmark litigation that could cost the accounting industry millions in overtime pay. Kershaw, Cutter & Ratinoff filed the suit against BDO Seidman. The suit claims Seidman misclassified its unlicensed associates as exempt from receiving overtime pay. They contend this prevented employees from receiving at least $5 million in additional wages over the past four years. Similar lawsuits are pending in California against the biggest accounting firms in the world. Central to the debate is whether beginning accountants, who need experience before they take the Certified Public Accountant exam, should be eligible for overtime.