The court or any judge thereof may refer any pending matter to an accountant for an examination of any account or books. The accountant shall have authority to make such examination and shall file a report with comments with the court or judge. The fees and expenses of the accountant, as fixed and allowed by the court or judge, shall be paid by the estate or the parties, as the court or judge may determine. The other provisions of this chapter shall not be applicable to reports by accountants under this section.
Section 19-19.Reference to Accountant
Current through August 12, 2025 (2026 Practice Book edition) · Last verified July 9, 2026
In one sentenceA court or judge may refer a pending matter to an accountant to examine accounts or books, and the accountant's fees are paid by the estate or parties, with the rest of this chapter not applying to accountant reports.
Full Text of Section 19-19
Amendment History
(P.B. 1978-1997, Sec. 445.) Sec. For previous Histories and Commentarie corresponding to the years o
Plain-English Summary
Section 19-19 creates a separate, narrower kind of reference: the court or any judge may send a pending matter to an accountant to examine an account or books. The accountant may conduct that examination and must file a report with comments with the court or judge. The court or judge fixes and allows the accountant’s fees and expenses, which are paid by the estate or the parties, as the court or judge determines. The rest of this chapter’s provisions — covering things like objections, judgment on the report, and extensions — do not apply to reports filed by accountants under this section.
Frequently Asked Questions
What can an accountant be asked to do under Section 19-19?
The court or any judge may refer a pending matter to an accountant to examine an account or books, and the accountant then files a report with comments with the court or judge.
Who pays the accountant's fees?
The accountant's fees and expenses, as fixed and allowed by the court or judge, are paid by the estate or the parties, depending on what the court or judge determines.
Do the objection and judgment rules in this chapter apply to an accountant's report?
No. Section 19-19 states that the other provisions of this chapter do not apply to reports filed by accountants under this section.
Source & verification. The section text is reproduced verbatim from the
official Connecticut Practice Book (Conn. Practice Book § 19-19). Prescribed by the Judges of the Superior Court of Connecticut (Conn. Gen. Stat. Section 51-14). The plain-English summary is original and written by us. Last verified July 9, 2026. ·
Official source
Also known as: reference to an accountant Connecticutaccountant examination of books courtaccountant report fees estatereferring matter to accountant for accounting