How has the Court dealt with a motion for judgment in an accounting action?

The ruling in the accounting action on the defendants' motion for judgment involved factual, discretionary, and legal determinations, including (1) factual findings as to the plaintiffs' conduct in the dissolution and their failure to complete certain unfinished partnership business, (2) a discretionary ruling that the conduct should be deemed inequitable, and (3) a legal determination that the failure to "do equity" was a complete defense in an accounting action. Of those issues, we address only the legal determination that the failure to "do equity" is a complete defense, exercising our independent review. (Ghirardo v. Antonioli (1994) 8 Cal.4th 791, 800.)