§ 9-7-1.Duties of auditor
Chapter 7. Auditors · Last amended 1933 · Last verified July 17, 2026
Full Text of § 9-7-1
Plain-English Summary
Georgia superior courts once relied on an officer called a “master” — a role borrowed from English chancery practice — to take evidence and report findings in equity cases too tangled for a judge to sort out alone from the bench. This section retires that title. Every duty a master once carried now belongs to the auditor, the office that governs the rest of this chapter.
Nothing about the underlying job changes here, only the name. An auditor is not an accountant checking a company’s books; the term describes a court-appointed officer who investigates facts, hears evidence, and reports findings and conclusions back to the court in cases too complex for a judge to manage without help.
Anyone tracing older Georgia cases that mention a “master” should read that role as the auditor’s office under a different label. The sections that follow spell out how that office gets filled, what power it carries, how it reports, and how courts review its work.
Frequently Asked Questions
What is an “auditor” under Georgia law?
A court-appointed officer who investigates facts, hears evidence, and reports findings and conclusions back to the court in complex civil or equity cases — not an accountant reviewing financial statements.
What was a “master” in superior court, and why does this section mention one?
The master was an older chancery officer who performed fact-finding duties in superior court equity cases; this section transfers all of those duties to the auditor.
Does this section explain how an auditor is appointed or what powers the auditor holds?
No. It only transfers the master’s former duties to the auditor; appointment is addressed in later sections such as 9-7-2 and 9-7-3, and powers in 9-7-6.
Does this section apply outside the superior court?
The text speaks only to duties “heretofore performed by a master in the superior court,” so by its own terms it addresses superior court; other courts’ use of auditors is addressed in 9-7-3.
Is the office of master still used in Georgia courts?
No. This section retires the master’s duties into the auditor’s office rather than leaving both offices in place.
Amendment History
Ga. L. 1894, p. 123, § 3; Ga. L. 1895, p. 47, § 1; Civil Code 1895, § 4581; Civil Code 1910, § 5127; Code 1933, § 10-101.