In what circumstances will a court reverse a judgment of dismissal and remand in the fifth and sixth causes of action?

Most of the checks for which recovery is sought in the fifth and sixth causes of action are identified with dates sufficiently in advance of the date the forgeries were discovered and reported as to give rise to a strong inference that they were included in statements of account beyond the one-year period preceding that date. However, one check involved in the fifth cause of action and seven checks involved in the sixth cause of action were identified with dates which would indicate that they were not the subject of statements of account more than one year before they were discovered and reported. ²⁶ And with respect to each cause of action there are checks with identified dates more than one year in advance of plaintiffs' [39 Cal.App.4th 1075] demand but not sufficiently so that they necessarily must have been the subject of statements of account which were sent or made available more than a year before the demand. Under these circumstances and in light of section 4406, subdivision (4), as we have discussed it, we conclude that it was appropriate for the trial court to sustain the demurrer to the fifth and sixth causes of action but that plaintiffs should be accorded an opportunity to amend to set forth with greater certainty any checks that were the subject of statements of account within one year preceding their demand upon the defendant. ²⁷ (See Gonzales v. State of California (1977) 68 Cal.App.3d 621, 634, 137 Cal.Rptr. 681; Miller v. Brown (1951) 107 Cal.App.2d 304, 307, 237 P.2d 320.) Accordingly, we will reverse the judgment of dismissal and remand with directions to give plaintiffs an opportunity to amend their complaint.