Uniform Rules § 207.41

Contested accountings · as in force on May 31, 2026

On any accounting by an executor, administrator, temporary administrator, guardian or trustee, any creditor or any other party interested may file objections thereto in writing within such time as shall be allowed by the Surrogate. Such objections must be served upon the accounting party or the accounting party's attorney before the filing thereof in the court. A guardian ad litem appointed in an accounting proceeding shall file a report or objections within 20 days after the appointment unless for cause shown the time to file such report or objections is extended by the Surrogate.

Official sourcehttps://www.nycourts.gov/rules/part-207-uniform-rules-surrogates-court

In plain English

This rule governs objections to a fiduciary's accounting.

On an accounting by an executor, administrator, temporary administrator, guardian or trustee, any creditor or other interested party may file written objections within the time allowed by the Surrogate.
Objections must be served on the accounting party or their attorney before being filed in court. ★
A guardian ad litem appointed in the accounting shall file a report or objections within 20 days after appointment, unless the Surrogate extends the time for cause. ★

Marked in the text: penalties, time limits, sums of money. Editorial emphasis added by this edition; it does not appear in the statute as enacted.

In print

This provision appears in Volume 1 — The Surrogate's Court in Plain English; Volume 3 — The Surrogate's Court: Court Rules & the EPTL; Volume 5 — Your Career: Surrogate's Court in Plain English.