Rule 172.Audit

Last amended January 1, 1988 · Last verified June 28, 2026

In one sentenceRule 172 lets the court appoint an auditor to examine the accounts between the parties and report back when sorting out the numbers is needed to do justice, with any exceptions to the report due within 30 days of its filing.

Full Text of Rule 172

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When an investigation of accounts or examination of vouchers appears necessary for the purpose of justice between the parties to any suit, the court shall appoint an auditor or auditors to state the accounts between the parties and to make report thereof to the court as soon as possible. The auditor shall verify his report by his affidavit stating that he has carefully examined the state of the account between the parties, and that his report contains a true statement thereof, so far as the same has come within his knowledge. Exceptions to such report or of any item thereof must be filed within 30 days of the filing of such report. The court shall award reasonable compensation to such auditor to be taxed as costs of suit.

End

Plain-English Summary

When a case turns on a tangle of accounts or vouchers, the judge does not have to wade through them alone. Rule 172 lets the court appoint an auditor to state the accounts between the parties and report what they show. The auditor verifies the report by affidavit, swearing the figures are true so far as the auditor knows.

A party who disagrees with the report, or with any item in it, must file exceptions within 30 days of the day the report is filed. The court sets the auditor's pay and taxes it as costs of the suit.

Frequently Asked Questions

What does an auditor do under Texas Rule 172?

The auditor examines the accounts between the parties, states what they show, and files a verified report with the court. The report can then serve as evidence on the accounting unless a party excepts to it.

How long do I have to object to an auditor's report?

You must file exceptions within 30 days after the report is filed. Miss that window and you lose the right to challenge the report or any item in it.

Source & verification. Rule text and the official Notes and Comments are reproduced verbatim from the Texas Rules of Civil Procedure (Tex. R. Civ. P. 172), published by the Texas Judicial Branch (txcourts.gov). Promulgated by the Supreme Court of Texas. The plain-English summary is original and draws on official sources. Last verified June 28, 2026. · Official source

Also known as: auditauditoraccountingstate the accountsTRCP 172