§ 9-7-3.Appointment of auditor in matters of account; on application and notice; on court’s own motion
Chapter 7. Auditors · Last amended 2007 · Last verified July 17, 2026
Full Text of § 9-7-3
Plain-English Summary
This section widens the auditor’s reach past the equity cases covered in 9-7-2. Any case in a superior, state, or city court that turns on “matters of account” — the kind of dispute built around ledgers, running transactions, and figures that need careful tracing — can go to an auditor if the case requires it, no matter which of those three courts is hearing it.
The appointment mechanics mirror the equity referral: either a party applies and gives notice to the opponent, or the judge acts alone on his own motion when the facts and circumstances call for it. Either way, appointment is discretionary, tied to whether “the case shall require it.”
The accounting-heavy cases this section targets are exactly the kind where a judge’s time is better spent managing the law of the case than tracing every debit and credit personally — which is why the legislature extended the auditor device beyond superior court equity practice into state and city courts as well.
Frequently Asked Questions
What counts as a “matter of account” under this section?
The statute doesn’t define the phrase — it requires only that the case involve matters of account and that circumstances call for an auditor’s help.
Which courts can appoint an auditor for matters of account?
Superior, state, or city courts.
Can a judge appoint an auditor for a matter of account without a party asking?
Yes, on the judge’s own motion when the facts and circumstances of the case require it.
Does the opposing party need notice before an appointment made on application?
Yes, notice to the opposite party is required when a party applies for the appointment.
How does this section differ from the equitable-proceedings referral in 9-7-2?
Section 9-7-2 covers equitable proceedings in superior court; this section covers matters of account and reaches superior, state, and city courts alike.
Amendment History
Ga. L. 1895, p. 47, § 1; Civil Code 1895, § 4582; Civil Code 1910, § 5128; Code 1933, § 10-102; Ga. L. 2007, p. 47, § 9/SB 103.