Case file: Smith & James, CPAs
Every government filing on this incident, the dates as stated, and the days to notice against each state's statute. Built from the records on Nov 9, 2026, agency link on every row. Not legal advice.
The incident
- Breach window
- Mar 5, 2026
- Discovered
- Mar 5, 2026, as stated in the California letter
- State and federal records
- 2 filings, May 28, 2026
- Residents counted
- 1 in 1 state (MA), latest filing per state
- Everyone affected
- No filing gives a total
- Information exposed
- Social Security number, Medical / health information, Health insurance, Date of birth
- Offered to those affected
- credit or identity monitoring through Experian (term not stated in the letter we read)
- Third party named
- Yes, the letter attributes the incident to a vendor or service provider
- Days to notice
- Past the statutory period in California, counted from discovery to the state's first record
The letter: "The investigation determined that an unknown actor accessed and acquired certain data without authorization on or about March 5, 2026."
Filings
| Agency | Record date | People | In total | Days to notice | Links |
|---|---|---|---|---|---|
| Massachusetts Massachusetts OCABR | May 28, 2026 | 1 | 84 days, statute no fixed period | Record | |
| California California AG | May 28, 2026 | Not published | 84 days, statute 30 days, over | Letter Record |
People is the count the filing gives, residents of the state unless marked total. Days to notice runs from the discovery date the letter states, or from the end of the breach window when no letter states one, to the date on the state's first record of the incident. "Over" marks a count past the days the state's statute allows for notice to residents. The statute's trigger is a question of fact, the days are arithmetic.
Notice timing, state by state
- 84 days from discovery (Mar 5, 2026) to the Massachusetts record (May 28, 2026). Statute: no fixed period from knowledge or reason to know of the breach (Mass. Gen. Laws ch. 93H, § 3).
- 84 days from discovery (Mar 5, 2026) to the California record (May 28, 2026). Statute: 30 days from discovery or notification of the breach (Cal. Civ. Code § 1798.82).
The statutes
- Massachusetts: no fixed period to notify residents from knowledge or reason to know of the breach, Mass. Gen. Laws ch. 93H, § 3. Attorney General and OCABR as soon as practicable and without unreasonable delay, every breach.
- California: 30 days to notify residents from discovery or notification of the breach, Cal. Civ. Code § 1798.82. Sample notice to the Attorney General when more than 500 Californians are notified, within 15 days of the consumer notice (effective 2026).
Sources and method
Records as published by Massachusetts OCABR, California AG. Letter facts (discovery date, monitoring, third party) are read from the consumer letter the agency posted, 1 letter read for this incident, and quoted so you can check them. Texas and HHS publish no letters. First-seen times on each record page. Spot an error? Email support@breachtally.com with this page link.