(a) Within 20 days after the report is filed and notice is given to the parties, either party may file exceptions to be classified separately as “exceptions of law” and “exceptions of fact.”
§ 9-7-14.Time for filing exceptions; classification; extension on application; what exceptions to specify
Chapter 7. Auditors · Last amended 1964 · Last verified July 17, 2026
In one sentenceGives parties 20 days after the report is filed and noticed to file exceptions classified as exceptions of law or exceptions of fact, lets the judge extend that window freely in complex cases, and relaxes the drafting rules so exceptions need only point to the record rather than reproduce it.
Full Text of § 9-7-14
(b) The trial judge may, in his discretion, on application of any party and without notice to the other party or parties, grant and issue an order extending the time for filing exceptions to an auditor’s report. Extensions shall be freely granted in cases involving complicated facts or accounts, complicated issues of law, or lengthy records, so as to allow adequate time for preparation of exceptions thereto. All applications for extensions of time must be made before the expiration of the period of time for filing exceptions as originally prescribed or as extended by previous order of the court. The order granting any extension of time shall be promptly filed with the clerk of the trial court who shall promptly give notice thereof to all other parties involved in the case.
(c) Exceptions to auditors’ reports need not set out therein portions of the record in the original case, nor of the auditor’s report, nor of the evidence reported by the auditor. It shall not be necessary that the grounds of any exceptions be complete in themselves. It shall be sufficient, for purposes of this Code section, if the exceptions point out by title and paragraph number such part of the pleadings, and by page number such part of the auditor’s report, and such parts of the evidence reported by the auditor as are necessary to an understanding of the errors complained of.
Plain-English Summary
This section governs the deadline and format for challenging an auditor’s report. Parties have 20 days after the report is filed and notice is given to file exceptions, and those exceptions must be classified separately as “exceptions of law” and “exceptions of fact” — the split that determines who reviews them later, judge or jury.
Subsection (b) softens that deadline for cases that need more time. The trial judge can extend the filing window on a party’s application, without notifying the other side of that particular application, and extensions are to be freely granted in cases with complicated facts or accounts, complicated legal issues, or lengthy records. Any extension request must come before the current deadline runs out, and once granted, the order goes to the clerk, who then notifies every other party in the case.
Subsection (c) eases the drafting burden itself. Exceptions don’t need to reproduce the pleadings, the report, or the evidence — pointing out the relevant material by title and paragraph number, report page number, and the parts of the evidence necessary to understand the alleged errors is enough.
Frequently Asked Questions
How long do parties have to file exceptions to an auditor’s report?
20 days after the report is filed and notice is given to the parties.
What are the two categories exceptions must be classified into?
Exceptions of law and exceptions of fact.
Can a party get more time to file exceptions?
Yes — the trial judge may grant an extension on application, and extensions are freely granted in cases with complicated facts or accounts, complicated legal issues, or lengthy records.
Does the opposing party get notice when a party applies for an extension?
Notice to the other party is not required for the application itself, but once an extension is granted, the order must be filed with the clerk, who promptly notifies all other parties.
Do exceptions have to quote the auditor’s report or the evidence word for word?
No — they need only point out, by title and paragraph number, report page number, and relevant evidence, what is necessary to understand the errors complained of.
Amendment History
Ga. L. 1894, p. 123, § 9; Civil Code 1895, § 4589; Civil Code 1910, § 5135; Code 1933, § 10-301; Ga. L. 1964, p. 697, § 1.
Source & verification. Section text and amendment history are
reproduced verbatim from the Official Code of Georgia Annotated, published by the
Official Code of Georgia Annotated, Georgia Code Revision Commission / LexisNexis. Last verified July 17, 2026.
· Official source
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