Article 77. Proceeding Relating to Express Trust · Last amended 1964 · Last verified July 21, 2026
In one sentenceCPLR 7704 bars appointment of a referee to examine, audit, or determine questions on a trustee's accounting when only a question of law is involved or when no interested party or authorized representative has filed objections.
Full Text of CPLR 7704
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No referee shall be appointed to examine and audit a trustee’s account, or to hear and report on or to determine any questions arising upon the settlement of such account, where:
1. a question of law exclusively is involved; or 2. no objections have been filed to the transactions set forth in the account by any of the persons interested in the trust or by any representative authorized under section 1201 to appear for an infant or incompetent interested in the trust or by a guardian ad litem of a person not in being interested in the trust.
Plain-English Summary
Referees exist to help courts work through factual disputes that need close, sustained attention, but CPLR 7704 keeps referees out of cases where that kind of attention isn't needed. If a trustee's accounting raises only a question of law, there's nothing for a referee to examine or audit, so no referee gets appointed. The court can resolve a pure legal question itself.
The same is true when no one has objected. If no person interested in the trust, no representative authorized under section 1201 to appear for an infant or incompetent person interested in the trust, and no guardian ad litem for a person not yet in being has filed objections to the transactions in the account, there's no contested factual issue for a referee to hear and report on or determine. The account can move toward settlement without the added step of a reference.
Frequently Asked Questions
When can a referee be appointed to examine a trustee's account under CPLR 7704?
The section doesn't bar referees generally, but it does bar appointment when only a question of law is involved, or when no interested person, authorized representative, or guardian ad litem has filed objections to the account.
What happens to an unopposed trustee's accounting?
If no objections have been filed by anyone interested in the trust, or by an authorized representative or guardian ad litem, no referee is needed to examine or audit the account.
Who can file objections that would trigger a reference under this article?
Persons interested in the trust, a representative authorized under section 1201 for an infant or incompetent interested person, or a guardian ad litem for a person not yet in being.
What does a referee do in a trust accounting proceeding?
A referee examines and audits the trustee's account, or hears and reports on or determines questions arising on its settlement, but CPLR 7704 bars that appointment when the dispute is a pure question of law or when no one has objected.
Can a court decide a purely legal question about a trustee's account without a referee?
Yes. CPLR 7704 bars appointing a referee when a question of law exclusively is involved, since the court can resolve that kind of question itself.
Advisory Committee Notes
This section is CPA § 1316 with omission of the first clause, which is covered by § 4001. The section has been recast for purposes of clarification.
Amendment History
Add, L 1962, ch 308, eff Sept 1, 1963; amd, L 1964, ch 388 § 30, eff Sept 1, 1964.
Source & verification. Provision text, History, and Advisory
Committee Notes are reproduced verbatim from the Consolidated Laws of New York.
Last verified July 21, 2026.
· Official source
Also known as:referee trustee accounting New Yorkobjections to trust accountwhen is a referee appointed trust proceeding