Peregrine blames Andersen and related parties for not detecting problems that led to its bankruptcy. The software company fired Andersen in April, replacing it with KPMG.
It later fired KPMG after disclosing that about $35 million in revenue it needed to restate had been generated from sales through KPMG's former consulting business.
Peregrine also announced plans to sell its Remedy Software business unit to BMC Software Inc. for $350 million in cash, less than one-third of the price it paid for the software company.
Peregrine's stock was delisted from the Nasdaq market in August.