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RULE 2-543. AUDITORS

West's Annotated Code of MarylandMaryland Rules

West's Annotated Code of Maryland
Maryland Rules
Title 2. Civil Procedure--Circuit Court
Chapter 500. Trial
MD Rules, Rule 2-543
RULE 2-543. AUDITORS
(a) Appointment--Compensation.
The appointment and compensation of auditors shall be governed by Rule 16-809.
(b) Referral by Order. In addition to referrals required by rule or statute, the court, on motion of any party or on its own initiative, may refer by order to an auditor an action founded on an account or an action in which it is necessary to examine, state, or settle accounts. When a matter is referred to an auditor, the order shall state the purpose and scope of the audit. The order may prescribe the manner in which the audit is to be conducted and shall set time limits for the completion of the audit and the rendering of the account or report.
(c) Powers. The auditor may require any party to submit a proposed account and supporting vouchers. Subject to the provisions of the order of reference, an auditor has the power to regulate all proceedings in the hearing, including the powers to:
(1) Direct the issuance of a subpoena to compel the attendance of witnesses and the production of documents or other tangible things;
(2) Administer oaths to witnesses;
(3) Rule upon the admissibility of evidence;
(4) Examine witnesses;
(5) Convene, continue, and adjourn hearings, as required;
(6) Recommend contempt proceedings or other sanctions to the court; and
(7) Make findings of fact and conclusions of law.
(d) Hearing.
(1) Notice. If a hearing is necessary, the auditor shall fix the time and place for the hearing and shall send written notice to all parties and to all persons who have filed a claim in the proceedings at the address stated in the claim.
(2) Attendance of Witnesses. A party or claimant may procure by subpoena the attendance of witnesses and the production of documents or other tangible things at the hearing.
(3) Record. All proceedings before an auditor shall be recorded either stenographically or by an electronic recording device, unless the making of a record is waived in writing by all parties and claimants. A waiver of the making of a record is also a waiver of the right to file any exceptions that would require review of the record for their determination.
(e) Account or Report. Within the time prescribed by the order of reference, the auditor shall file an account or report and at the same time send a copy to each party. The original exhibits shall also be filed. On the date of filing, the auditor shall send to each party and claimant a notice stating that the account or report was filed on that date; that any exceptions shall be filed within ten days of that date; and that, if timely exceptions are not filed, the account or report may be ratified. The notice to a claimant shall also specify the amount allowed to that claimant in the account or report. If a partial or total distribution of the estate of a debtor by a receiver or assignee is involved, the notice shall comply with the requirements of Rule 13-502(c). The auditor shall certify to the court that the requirements of this section have been met.
(f) Time of Entry of Order. An order ratifying the report or account shall not be entered until after the expiration of the time for filing exceptions. If exceptions are not timely filed, the court may enter an order ratifying the report or account.
(g) Exceptions.
(1) How Taken. Within ten days after the filing of the auditor's account or report, a party or claimant may file exceptions with the clerk. Within that period or within three days after service of the first exceptions, whichever is later, any other party or claimant may file exceptions. Exceptions shall be in writing and shall set forth the asserted error with particularity. Any matter not specifically set forth in the exceptions is waived unless the court finds that justice requires otherwise.
(2) Transcript. A party or claimant who has filed exceptions shall cause to be prepared and transmitted to the court a transcript of so much of the testimony as is necessary to rule on the exceptions. The transcript shall be filed within 30 days after the filing of exceptions or within such longer time, not exceeding 90 days from the date of the filing of exceptions, as the auditor may allow. The court may further extend the time for the filing of the transcript for good cause shown. Instead of a transcript, the parties and claimants whose interest could be affected by the exceptions may agree to a statement of facts or the court by order may accept an electronic recording of the proceedings as the transcript. The court may dismiss the exceptions of a party or person who has not complied with this section.
(h) Hearing on Exceptions. The court may decide exceptions without a hearing unless a hearing is requested with the exceptions or by an opposing party or claimant within five days after service of the exceptions. The exceptions shall be decided on the evidence presented to the auditor unless: (1) the excepting party or claimant sets forth with particularity the additional evidence to be offered and the reasons why the evidence was not offered before the auditor; and (2) the court determines that the additional evidence should be considered. If additional evidence is to be considered, the court may remand the matter to the auditor to hear the additional evidence and to make appropriate findings or conclusions or the court may hear and consider the additional evidence.
Source: This Rule is derived as follows:
Section (a) new.
Section (b) is new.
Section (c) is in part new and in part derived from former Rules 595 a and e and 596 d.
Section (d)
Subsection (1) is in part derived from former Rule 595 d and in part new.
Subsection (2) is derived from former Rule 596 e 1.
Subsection (3) is in part derived from Rule 596 e 2 and in part new.
Section (e) is new and replaces former Rule 595 g 2.
Section (f) is derived from former Rule 596 g 3.
Section (g) is derived from former Rule 596 h 1, 2, 3(c) and (d), and 4.
Section (h) is derived from former Rule 596 h 5 and 6.

Credits

[Adopted April 6, 1984, eff. July 1, 1984. Amended April 7, 1986, eff. July 1, 1986; June 5, 1996, eff. Jan. 1, 1997; Oct. 10, 2018, eff. Jan. 1, 2019.]

Editors' Notes

HISTORICAL NOTES
2018 Orders
The October 10, 2018 order deleted provisions relating to the appointment, compensation, fees, and costs of auditors that have been transferred to Rule 16-809.
MD Rules, Rule 2-543, MD R RCP CIR CT Rule 2-543
Current with amendments received through August 1, 2019.
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