Auditors, Masters and Official Examiners
An auditor may be appointed by the Court to state an account where the fiduciary has failed to do so. An auditor also may be appointed to review an account but only with the consent of all parties in interest or their counsel. See Phila.O.C. Rule 8.1.A (1) and (2).

The Court also has the power to appoint a Master, either on its own motion, or upon the petition of the accountant or any party in interest. The Master will hear the testimony or arguments of the parties in interest and furnish the Court with a report as required by Phila.O.C. Rule 8.1.A.(3).

At the end of the adjudication the Court may direct the filing of a certificate by its official examiner. An official examiner is assigned to each of the Judges of the Orphans’ Court. Where there is an award in trust, particularly where the executor and the trustee are the same person, the Court may direct a physical examination of the securities comprising the fund to verify that the securities are intact, safely kept, and properly registered as property of the trust. Where the trust continues and an individual trustee is involved, even with a corporate co-trustee, the Court may direct an examination of the trust assets by its official examiner. Where a trust continues following an examination, and the trustee wishes to make a final distribution without a formal accounting, the trustee must comply with Phila.O.C. Rule 9.1.B. The Rule requires the trustee to deliver to the examiner a receipt and waiver of accounting signed by the distributees, under which the trustee is held personally liable for the compensation of the examiner unless a reserve has been provided for that purpose.


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