(a) Superior Court. Regular books of account shall be kept by such persons and in such manner as the Chief Justice directs, and the Superior Court Trust Fund Unit shall furnish statements and transcripts from said books, showing the condition of an estate or fund to any person interested therein. An annual audit of funds deposited and the investments thereof shall be made as of June 30th of each year by certified public accountants designated by the Chief Justice, who shall make a detailed report thereof to the Chief Justice and the Administrative Director of the Courts. The Superior Court Trust Fund Unit shall make a report to the Chief Justice as to the funds deposited and the investments thereof as of June 30th of each year. The reports shall be filed as public records.
Rule 4:57-3.Accounts; Audit
Last amended January 5, 2010 · Current through June 18, 2026 · Last verified July 7, 2026
In one sentenceRule 4:57-3 requires an annual audit, as of June 30 each year, of funds deposited with the Superior Court and with the counties, performed by designated accountants who report to the Chief Justice or the Assignment Judge, with the Superior Court's own reports filed as public records.
Full Text of Rule 4:57-3
(b) Accounts in the Counties. An annual audit of all estate and other funds deposited pursuant to R. 4:57-2(b) shall be made as directed by the Assignment Judge of the vicinage by certified public accountants or Registered Municipal Accountants or licensed Public Accountants designated by the Assignment Judge, who shall make a detailed report of such audit to the Assignment Judge and to the Deputy Clerk of the appropriate division of the Superior Court.
Amendment History
New Jersey publishes each rule’s amendment record in a “History” note beneath the rule. It is reproduced verbatim below; the “R.R.” citations refer to the former Revised Rules numbering the current rules replaced.
Source-R.R. 4:72-4, 5:5-2 (second, third and fourth sentences) 5:5-5(d). Paragraph (b) amended December 26, 1979 to be effective January 1, 1980; paragraph (a); amended July 26, 1984 to be effective September 10, 1984; paragraphs (a) and (b); amended July 13, 1994 to be effective September 1, 1994; caption and paragraph (a); amended January 5, 2010 to be effective retroactive to January 1, 2010.
Plain-English Summary
Money sitting in trust with the courts gets checked every year. The Superior Court Trust Fund Unit keeps regular books and furnishes statements to anyone interested in a particular fund, and a certified public accountant the Chief Justice designates audits all deposited funds and investments as of June 30 each year, reporting in detail to the Chief Justice and the Administrative Director of the Courts — reports that become public records.
Funds deposited with the counties under the Surrogate's Court procedure get the same treatment at the local level: an annual audit the Assignment Judge directs, by accountants the Assignment Judge designates, with the report going to that judge and the appropriate deputy clerk.
Frequently Asked Questions
How often are court trust funds audited in New Jersey?
Annually, as of June 30 each year.
Are the Superior Court Trust Fund Unit's audit reports public?
Yes. They are filed as public records.
Source & verification. The rule text and amendment history are reproduced verbatim from the
official New Jersey Rules of Court (N.J. Ct. R. 4:57-3). Prescribed by the Supreme Court of New Jersey (N.J. Const. art. VI, § 2, ¶ 3). The plain-English summary is original and written by us. Last verified July 7, 2026. ·
Official source
Also known as: annual trust fund audit