There is already an open DataReader associated with this Command which must be closed first

This can happen if you execute a query while iterating over the results from another query. It is not clear from your example where this happens because the example is not complete.

One thing that can cause this is lazy loading triggered when iterating over the results of some query.

This can be easily solved by allowing MARS in your connection string. Add MultipleActiveResultSets=true to the provider part of your connection string (where Data Source, Initial Catalog, etc. are specified).

You can use the ToList() method before the return statement.

var accounts =
from account in context.Accounts
from guranteer in account.Gurantors

 select new AccountsReport
{
    CreditRegistryId = account.CreditRegistryId,
    AccountNumber = account.AccountNo,
    DateOpened = account.DateOpened,
};

 return accounts.AsEnumerable()
               .Select((account, index) => new AccountsReport()
                       {
                           RecordNumber = FormattedRowNumber(account, index + 1),
                           CreditRegistryId = account.CreditRegistryId,
                              DateLastUpdated = DateLastUpdated(account.CreditRegistryId, account.AccountNumber),
                           AccountNumber = FormattedAccountNumber(account.AccountType, account.AccountNumber)}).OrderBy(c=>c.FormattedRecordNumber).ThenByDescending(c => c.StateChangeDate).ToList();


 public DateTime DateLastUpdated(long creditorRegistryId, string accountNo)
    {
        var dateReported = (from h in context.AccountHistory
                            where h.CreditorRegistryId == creditorRegistryId && h.AccountNo == accountNo
                            select h.LastUpdated).Max();
        return dateReported;
    }

use the syntax .ToList() to convert object read from db to list to avoid being re-read again.Hope this would work for it. Thanks.