Rule 2-543.Auditors

A court can refer an action founded on an account, or one that requires examining, stating, or settling accounts, to an auditor, and the order of reference has to state the audit's purpose and scope and set deadlines for completing it and rendering the account or report. An auditor gets a tool magistrates and examiners don't: the power to require any party to submit a proposed account and supporting vouchers before the hearing even starts. From there, an auditor's powers track a magistrate's closely — subpoenas, oaths, evidentiary rulings, examining witnesses, calendar control, and recommending contempt — with one notable difference: an auditor makes findings of fact and conclusions of law, rather than merely recommending them. Because auditor proceedings often involve settling an estate or fund with claimants who aren't formal parties, notice of any hearing goes not just to the parties but to everyone who has filed a claim, sent to the address stated in that claim. The record is preserved unless every party and claimant waives it in writing — a broader waiver requirement than the magistrate rule's parties-only standard.

The auditor files the account or report by the deadline in the reference order, sending a copy to each party along with the original exhibits. A notice goes out the same day telling each party and claimant when the account was filed, that exceptions are due within ten days, and that the account may be ratified if nobody excepts in time; a claimant's notice also states the exact amount allowed to that claimant, and special notice requirements apply if a receiver or assignee is distributing part or all of a debtor's estate. The court withholds a ratification order until the exceptions period runs, then can enter it if nobody excepted. Exceptions follow the same ten-day, particularity, and waiver rules as the magistrate procedure, but the transcript deadline runs longer — the auditor can extend it up to 90 days after exceptions are filed, compared to 60 days under the magistrate rule, reflecting that accounting records tend to run longer. A hearing on exceptions is available on request, decided on the evidence before the auditor unless new evidence is specifically identified and the court agrees it should be considered — in which case the court can remand to the auditor or take the evidence itself.