The Surrogate as deputy clerk of the court shall audit the accounts of all fiduciaries unless otherwise ordered by the court pursuant to R. 4:53-7(b), shall place the same on file at least 20 days prior to its presentation to the court, and shall make a report to the court upon the audit not later than the day on which the account is settled. The report shall specify the derelictions, if any, and other matters that in the Surrogate’s opinion should be brought to the court’s attention.
Rule 4:87-6.Audit and report on accounts
Last amended September 4, 1990 · Current through June 18, 2026 · Last verified July 7, 2026
In one sentenceRule 4:87-6 has the Surrogate, as deputy clerk, audit every fiduciary's account unless the court orders otherwise, file it at least 20 days before it's presented to the court, and report to the court on the audit no later than the settlement date, flagging any derelictions.
Full Text of Rule 4:87-6
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. 4:106-5; amended July 15, 1982 to be effective September 13, 1982; former R. 4:87-5 amended and rule redesignated June 29, 1990 to be effective September 4, 1990.
Plain-English Summary
Unless the court directs a different arrangement under R. 4:53-7(b), the Surrogate audits every fiduciary's account as a matter of course, filing the audited account at least 20 days before it goes before the court. By the day the account is settled, the Surrogate reports back on what the audit found, calling out any derelictions or anything else worth the court's attention.
Frequently Asked Questions
Who audits a fiduciary's account before it's settled?
The Surrogate, acting as deputy clerk, unless the court orders otherwise under R. 4:53-7(b).
Source & verification. The rule text and amendment history are reproduced verbatim from the
official New Jersey Rules of Court (N.J. Ct. R. 4:87-6). 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: surrogate audit of accounts