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§ 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

In one sentenceExtends the auditor device beyond superior court equity cases to any superior, state, or city court case involving matters of account, letting a judge appoint an auditor to sort out the accounting on a party’s application with notice or on the judge’s own motion.

Full Text of § 9-7-3

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In all cases in the superior, state, or city courts involving matters of account, if the case shall require it, the judge may appoint an auditor to investigate the matters of account and report the result to the court upon the application of either party and after notice to the opposite party, or upon his own motion when in his judgment the facts and circumstances of any such case require it.

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.

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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