The master may prescribe the form for submission of accounts which are in issue. In any proper case the master may require or receive in evidence the statement of a certified public accountant who testifies as a witness. If any item submitted or stated is objected to, or shown insufficient in form, the master may require that a different form be furnished, or that the accounts or any item thereof be proved by oral testimony or written interrogatories of the accounting parties, or in such other manner as the master directs.
Rule 1.940.Accounts
Division IX: Trial and Judgment · Last amended February 15, 2002 · Last verified July 15, 2026
In one sentenceRule 1.940 lets a master set the form for submitting disputed accounts, accept a certified public accountant's testimony, and require a different form or additional proof if an item is objected to or insufficient.
Full Text of Rule 1.940
Plain-English Summary
Account disputes referred to a master often turn on how the numbers are presented, and Rule 1.940 gives the master control over that presentation. The master may prescribe the form for submitting any accounts that are in issue, and in a proper case may require or receive in evidence the statement of a certified public accountant testifying as a witness.
If a submitted item draws an objection, or turns out insufficient in form, the master has options to fix the problem: requiring a different form, requiring the accounts or the item to be proved through oral testimony or written interrogatories of the accounting parties, or directing whatever other manner of proof the master thinks appropriate. That flexibility lets the master tailor the process to the accounting dispute in front of it rather than forcing every account into one rigid format.
Frequently Asked Questions
Can a master require accounts to be submitted in a particular format?
Yes. Rule 1.940 lets the master prescribe the form for submission of accounts that are in issue.
Can testimony from a certified public accountant be used before a master?
Yes, in a proper case. Rule 1.940 lets the master require or receive in evidence the statement of a certified public accountant testifying as a witness.
What happens if a party objects to an account item submitted to the master?
Rule 1.940 lets the master require a different form, or require the account or item to be proved by oral testimony or written interrogatories of the accounting parties, or in another manner the master directs.
What if an account item is insufficient in form rather than objected to?
The same remedies apply. Rule 1.940 groups insufficiency in form with an objection, giving the master the same tools to require a different form or further proof.
Does the master have to accept whatever form of account a party submits?
No. Rule 1.940 gives the master authority to prescribe the form and to demand a different one when the submitted form is objected to or insufficient.
Source & verification. Rule text and the Comment are
reproduced verbatim from the Iowa Rules of Civil Procedure, adopted by the
Iowa Supreme Court. Last verified July 15, 2026.
· Official source
Also known as: iowa master accounts rulecertified public accountant testimony master iowaform of accounts before referee iowaiowa civil rule 1.940