Part 41 – Accounts and Inquiries

Scope of this Part

41.1

1. This Part deals with claims –
   1. for an account; or
   2. for some other relief which requires the taking of an account.
2. A claim for an account must be made by fixed date claim supported by evidence on affidavit.
   • Rule 8.1 deals with the issue of a fixed date claim.
   • Rule 27.2 deals with the first hearing of such a claim.

Directions for account

41.2

1. If a claim or counterclaim is made for an account or requires the taking of an account, an application for directions relating to the taking of the account must be made at the case management conference or first hearing.
2. The court may  –
   1. direct that any preliminary issue of fact be tried;
   2. order an account to be taken;
   3. order inquiries be made; or
   4. order that any amount shown to be due to a party on the account be paid by a date specified in the order.
3. Every direction that an account be taken must be so numbered that each distinct account and inquiry can be designated by that number.
4. On directing that an account be taken, or subsequently, the court must direct how it is to be taken or vouched.
5. The court may direct that any relevant books of account shall be evidence of the matters contained in them, subject to any objection that any party may take.

Verification of account

41.3

1. When there has been a direction for an account to be taken the accounting party must make out its account and verify it by affidavit exhibiting the account.
2. The items on each side of the account must be numbered consecutively.
3. Unless the court otherwise orders, the accounting party must file the affidavit and the account and serve a copy on all other parties.

Notice of omissions

41.4

1. Any party who claims that there are omissions or challenges any item in the account must give notice to the accounting party with the –
   1. best particulars that the party who so claims can give of the omission or error; and
   2. grounds for alleging it.

Allowances

41.5

1. In taking any account all just allowances must be made.

Delay

41.6

1. If there is undue delay in taking the account, the court may –
   1. require the accounting party, or any other party, to explain the delay;
   2. give directions to expedite the taking of the account;
   3. direct any other party to take over the taking of the account; and
   4. make such order for costs as is just.

 Distribution before entitlement ascertained

41.7

1. This rule applies where some, but not all, of the persons entitled to share in a fund are ascertained and there is likely to be delay in determining the existence or entitlement of the other persons.
2. The court may order immediate payment of their shares to the persons who have been ascertained.
3. The court need not reserve any part of those shares for the purpose of meeting any subsequent costs of determining the existence or entitle­ment of the other persons.