An action for an accounting is an equitable cause of action. As discussed below, for statute of limitations purposes, the cause of action for an accounting must sometimes be distinguished from the remedy of an accounting. When, for instance, the gravamen of a Complaint is based on some other cause of action, such as conversion or breach of contract, an accounting will be available only if the claim has been brought within the limitations period for the cause of action on which the ancillary remedy of accounting depends.