RULE 8: AUDITORS AND MASTERS
Rule
8.1. Notice of hearings.
8.2. Filing of report.
8.3. Form of auditor’s report.
8.4. Form of master’s report.
8.5. Transcript of testimony.
8.6. Notice of filing report.
8.7. Confirmation of report.
8.8. Security for expenses and fees.
Rule 8.1. Notice of hearings.
An auditor or master shall give notice of hearings held by him in such manner and to such parties as local rules shall prescribe.
An auditor or master shall file his report within ninety days after his appointment, unless, upon application, the court extends the time; and, in default thereof, his appointment may be vacated and compensation and reimbursement for services and expenses denied.
An auditor’s report shall include a statement of the questions involved, findings of fact, conclusions of law, and, if the account is approved by the auditor, it shall also expressly confirm the account and shall specify, or indicate by reference to the statement of proposed distribution, the names of the persons to whom the balance available for distribution is awarded and the amount or share awarded to each of such persons.
A master’s report shall state the number, times, dates and duration of the hearings before him, the number, extent and causes of any delays or continuances, and the basis of the court’s jurisdiction, and shall include a statement and discussion of the questions involved, findings of fact and conclusions of law, and specific recommendations.
The transcript of testimony taken before an auditor or master shall be filed with his report.
An auditor or master shall give notice of the filing of his report or of the intention to file his report in such manner and to such parties as local rules shall prescribe.
(a) The report of an auditor shall be confirmed in such manner as local rules shall prescribe.
(b) The report of a master shall not be approved until a decree is entered adopting its recommendations.
An auditor or master, the accountant or any party in interest may apply to the Court at any time for leave to require security for the payment of the auditor’s or master’s expenses and fees, and, when such leave is granted, the auditor or master may decline to proceed until security is entered.
Rule 8.2. Filing of report.
Rule 8.3. Form of auditor’s report.
Rule 8.4. Form of master’s report.
Rule 8.5. Transcript of testimony.
Rule 8.6. Notice of filing report.
Rule 8.7. Confirmation of report.
Rule 8.8. Security for expenses and fees.
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