(a) Appointment — Compensation. — The appointment and compensation of auditors shall be governed by Rule 16-809.
Rule 2-543.Auditors
Circuit Court · Last amended January 1, 2019 · Last verified July 13, 2026
In one sentenceRule 2-543 governs how the court refers accounting disputes to an auditor and how the auditor's account or report becomes a court-ratified order.
Full Text of Rule 2-543
(b) Referral by order. — In addition to referrals required by rule or statute, the court, on motion of any party or on its own initiative, may refer by order to an auditor an action founded on an account or an action in which it is necessary to examine, state, or settle accounts. When a matter is referred to an auditor, the order shall state the purpose and scope of the audit. The order may prescribe the manner in which the audit is to be conducted and shall set time limits for the completion of the audit and the rendering of the account or report.
(c) Powers. — The auditor may require any party to submit a proposed account and supporting vouchers. Subject to the provisions of the order of reference, an auditor has the power to regulate all proceedings in the hearing, including the powers to:
(1) Direct the issuance of a subpoena to compel the attendance of witnesses and the production of documents or other tangible things;
(2) Administer oaths to witnesses;
(3) Rule upon the admissibility of evidence;
(4) Examine witnesses;
(5) Convene, continue, and adjourn hearings, as required;
(6) Recommend contempt proceedings or other sanctions to the court; and
(7) Make findings of fact and conclusions of law.
(d) Hearing. —
(1) Notice. — If a hearing is necessary, the auditor shall fix the time and place for the hearing and shall send written notice to all parties and to all persons who have filed a claim in the proceedings at the address stated in the claim.
(2) Attendance of Witnesses. — A party or claimant may procure by subpoena the attendance of witnesses and the production of documents or other tangible things at the hearing.
(3) Record. — All proceedings before an auditor shall be recorded either stenographically or by an electronic recording device, unless the making of a record is waived in writing by all parties and claimants. A waiver of the making of a record is also a waiver of the right to file any exceptions that would require review of the record for their determination.
(e) Account or report. — Within the time prescribed by the order of reference, the auditor shall file an account or report and at the same time send a copy to each party. The original exhibits shall also be filed. On the date of filing, the auditor shall send to each party and claimant a notice stating that the account or report was filed on that date; that any exceptions shall be filed within ten days of that date; and that, if timely exceptions are not filed, the account or report may be ratified. The notice to a claimant shall also specify the amount allowed to that claimant in the account or report. If a partial or total distribution of the estate of a debtor by a receiver or assignee is involved, the notice shall comply with the requirements of Rule 13-502 (c). The auditor shall certify to the court that the requirements of this section have been met.
(f) Time of entry of order. — An order ratifying the report or account shall not be entered until after the expiration of the time for filing exceptions. If exceptions are not timely filed, the court may enter an order ratifying the report or account.
(g) Exceptions. —
(1) How Taken. — Within ten days after the filing of the auditor’s account or report, a party or claimant may file exceptions with the clerk. Within that period or within three days after service of the first exceptions, whichever is later, any other party or claimant may file exceptions. Exceptions shall be in writing and shall set forth the asserted error with particularity. Any matter not specifically set forth in the exceptions is waived unless the court finds that justice requires otherwise.
(2) Transcript. — A party or claimant who has filed exceptions shall cause to be prepared and transmitted to the court a transcript of so much of the testimony as is necessary to rule on the exceptions. The transcript shall be filed within 30 days after the filing of exceptions or within such longer time, not exceeding 90 days from the date of the filing of exceptions, as the auditor may allow. The court may further extend the time for the filing of the transcript for good cause shown. Instead of a transcript, the parties and claimants whose interest could be affected by the exceptions may agree to a statement of facts or the court by order may accept an electronic recording of the proceedings as the transcript. The court may dismiss the exceptions of a party or person who has not complied with this section.
(h) Hearing on exceptions. — The court may decide exceptions without a hearing unless a hearing is requested with the exceptions or by an opposing party or claimant within five days after service of the exceptions. The exceptions shall be decided on the evidence presented to the auditor unless: (1) the excepting party or claimant sets forth with particularity the additional evidence to be offered and the reasons why the evidence was not offered before the auditor; and (2) the court determines that the additional evidence should be considered. If additional evidence is to be considered, the court may remand the matter to the auditor to hear the additional evidence and to make appropriate findings or conclusions or the court may hear and consider the additional evidence.
Amendment History
Amended Apr. 7, 1986, effective July 1, 1986; June 5, 1996, effective Jan. 1, 1997; October 10, 2018, effective January 1, 2019.
Committee Note & Source
Source. This Rule is derived as follows: Section (a) is new. Section (b) is new. Section (c) is in part new and in part derived from former Rules 595 a and e and 596 d. Section (d) Subsection (1) is in part derived from former Rule 595 d and in part new.
Plain-English Summary
A court can refer an action founded on an account, or one that requires examining, stating, or settling accounts, to an auditor, and the order of reference has to state the audit's purpose and scope and set deadlines for completing it and rendering the account or report. An auditor gets a tool magistrates and examiners don't: the power to require any party to submit a proposed account and supporting vouchers before the hearing even starts. From there, an auditor's powers track a magistrate's closely — subpoenas, oaths, evidentiary rulings, examining witnesses, calendar control, and recommending contempt — with one notable difference: an auditor makes findings of fact and conclusions of law, rather than merely recommending them. Because auditor proceedings often involve settling an estate or fund with claimants who aren't formal parties, notice of any hearing goes not just to the parties but to everyone who has filed a claim, sent to the address stated in that claim. The record is preserved unless every party and claimant waives it in writing — a broader waiver requirement than the magistrate rule's parties-only standard.
The auditor files the account or report by the deadline in the reference order, sending a copy to each party along with the original exhibits. A notice goes out the same day telling each party and claimant when the account was filed, that exceptions are due within ten days, and that the account may be ratified if nobody excepts in time; a claimant's notice also states the exact amount allowed to that claimant, and special notice requirements apply if a receiver or assignee is distributing part or all of a debtor's estate. The court withholds a ratification order until the exceptions period runs, then can enter it if nobody excepted. Exceptions follow the same ten-day, particularity, and waiver rules as the magistrate procedure, but the transcript deadline runs longer — the auditor can extend it up to 90 days after exceptions are filed, compared to 60 days under the magistrate rule, reflecting that accounting records tend to run longer. A hearing on exceptions is available on request, decided on the evidence before the auditor unless new evidence is specifically identified and the court agrees it should be considered — in which case the court can remand to the auditor or take the evidence itself.
Frequently Asked Questions
What kinds of matters go to an auditor?
Actions founded on an account, or actions that require examining, stating, or settling accounts, referred by a court order that states the audit's purpose and scope and sets deadlines.
Can an auditor require a party to produce financial records before the hearing?
Yes. An auditor can require any party to submit a proposed account and supporting vouchers.
Who gets notice of an auditor's hearing?
All parties, plus everyone who has filed a claim in the proceeding, sent to the address stated in that claim.
How long do I have to except to the auditor's account or report?
Ten days after it's filed, with the same particularity and waiver rules that apply to exceptions before a magistrate.
How long do I have to get a transcript ready for my exceptions?
Thirty days after filing exceptions by default, which the auditor can extend up to 90 days total, and the court can extend further for good cause.
Does a claimant find out exactly how much they're getting from the auditor's report?
Yes. The notice sent to each claimant states the exact amount allowed to that claimant in the account or report.
Source & verification. Rule text, Committee Note, Source note, and
amendment history are reproduced verbatim from the Maryland Rules, adopted by the
Supreme Court of Maryland. Last verified July 13, 2026. ·
Official source
Also known as: Maryland auditor rule accountsMd rule 2-543ratification of auditor report Marylandexceptions to auditor account Marylandsettling accounts Maryland circuit court