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1995 Daniel B. Evans. All rights reserved.
Pa. O.C. Rule 8. Auditors and Masters
___An auditor or master
shall give notice of hearings held by him in such manner, and
to such parties as local rules shall prescribe.
___An auditor or master
shall file his report within ninety days after his appointment,
unless upon application, the court extends the time; and, in default
thereof, his appointment may be vacated and compensation and reimbursement
for services and expenses denied.
___An auditor's
report shall include a statement of the questions involved, findings
of fact, conclusions of law, and, if the account is approved by
the auditor, it shall also expressly confirm the account and shall
specify, or indicate by reference to the statement of proposed
distribution, the names of persons to whom the balance available
for distribution is awarded and the amount or share awarded to
each of such persons.
___A master's report
shall state the number, times, dates and duration of the hearings
before him, the number, extent and causes of any delays or continuances,
and the basis of the court's jurisdiction, and shall include a
statement and discussion of the questions involved, findings of
fact and conclusions of law, and specific recommendations.
___The transcript
of testimony taken before an auditor or master shall be filed
with his report.
___An auditor or
master shall give notice of the filing of his report or of the
intention to file his report in such manner and to such parties
as local rules shall prescribe.
___(a) The report
of an auditor shall be confirmed in such manner as local rules
shall prescribe.
___(b) The report of a master shall not be approved
until a decree is entered adopting its recommendations.
___An auditor
or master, the accountant or any party in interest may apply to
the court at any time for leave to require security for the payment
of the auditor's or master's expenses and fees, and, when such
leave is granted, the auditor or master may decline to proceed
until security is entered.
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The Pennsylvania Estate and Trust Cybrary
Daniel B. Evans, Attorney at Law
P.O. Box 27370
Philadelphia, PA 19118
Telephone: (215) 233-0988
Telecopier: (215) 233-1887
Email: dan@evans-legal.com