Vouchers in support of allowances claimed in an account shall be made available for inspection by an interested person during business hours at the office in this State of the accountant or of the accountant’s attorney. They shall be presented to the court only if requested by the court or by an interested person, or, as to particular allowances, by the Surrogate auditing the account. Vouchers presented to the court or the Surrogate shall be returned to the accountant or the accountant’s attorney after the settlement of the account.
Rule 4:87-5.Vouchers
Last amended September 4, 1990 · Current through June 18, 2026 · Last verified July 7, 2026
In one sentenceRule 4:87-5 makes an accounting's supporting vouchers available for inspection at the accountant's or attorney's office during business hours, presenting them to the court or Surrogate only on request and returning them once the account is settled.
Full Text of Rule 4:87-5
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. 4:106-4 (first paragraph). Amended July 7, 1971 to be effective September 13, 1971; former rule deleted and new rule adopted June 29, 1973 to be effective September 10, 1973; former R. 4:87-4; amended and rule redesignated June 29, 1990 to be effective September 4, 1990.
Plain-English Summary
The paperwork behind an account's requested allowances doesn't automatically land in front of the judge. Vouchers stay available for inspection at the accountant's or the accountant's attorney's in-state office during business hours, and only go before the court, or the Surrogate auditing the account, if someone asks to see them there. Once the account is settled, any vouchers that were presented get returned to the accountant or the attorney.
Frequently Asked Questions
Where are vouchers supporting an account normally kept?
Available for inspection at the office of the accountant or the accountant's attorney during business hours, rather than filed with the court.
Source & verification. The rule text and amendment history are reproduced verbatim from the
official New Jersey Rules of Court (N.J. Ct. R. 4:87-5). 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: accounting vouchers