In all law cases where an auditor is appointed, exceptions of fact to his report shall be passed upon by the jury as in other issues of fact, and in equity cases by the jury when approved by the judge. The burden of proving error in the report of the auditor shall be upon the party making the exceptions, who shall have the right to open and conclude the argument. In all cases where both parties file exceptions of fact, the party against whom judgment would be rendered if the report were approved shall be entitled to open and conclude the argument.
§ 9-7-17.When exceptions of fact tried by jury; burden of proof; right to open and conclude
Chapter 7. Auditors · Last amended 1933 · Last verified July 17, 2026
In one sentenceSends exceptions of fact to a jury in law cases, and in equity cases when the judge approves, puts the burden of proving the auditor’s report wrong on the excepting party, who also gets to open and close argument unless both sides except, in which case that right shifts to whoever would otherwise lose.
Full Text of § 9-7-17
Plain-English Summary
This section sets who tries exceptions of fact and on what terms. In law cases, a jury passes on those exceptions as it would any other issue of fact. In equity cases, a jury gets involved only when the judge approves — equity retains a gatekeeping role over whether a jury hears the dispute at all.
Because the report is presumed true under 9-7-12, the burden naturally falls on whoever is challenging it: the party making the exceptions must prove the auditor’s report contains error. That burden comes paired with an advantage — the right to open and conclude the argument at trial.
When both sides file exceptions to different findings, the section adjusts who gets that advantage. Rather than defaulting to whoever excepted first, the right to open and conclude goes to the party against whom judgment would be rendered if the report were approved as filed — the party with the most to lose from letting the auditor’s findings stand unchanged.
Frequently Asked Questions
Who tries exceptions of fact to an auditor’s report in a law case?
A jury, as in other issues of fact.
Who tries exceptions of fact in an equity case?
A jury, but only when approved by the judge.
Who has the burden of proving the auditor’s report wrong?
The party making the exceptions.
Who gets to open and conclude the argument at trial of the exceptions?
The party making the exceptions — unless both parties file exceptions, in which case the party against whom judgment would be rendered if the report were approved gets that right.
Does this section govern exceptions of law?
No — exceptions of law go exclusively to the judge under 9-7-16; this section governs only exceptions of fact.
Amendment History
Ga. L. 1894, p. 123, §§ 15-17; Ga. L. 1895, p. 47, § 3; Civil Code 1895, §§ 4595, 4596, 4597; Civil Code 1910, §§ 5141, 5142, 5143; Code 1933, §§ 10-402, 10-403, 37-1103.
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
Also known as: jury trial auditor exceptions georgiaburden of proof auditor report georgiaopen and conclude argument auditor exceptions georgiaequity case auditor jury georgia