Rule 4:57-3. Accounts; Audit

(a) Superior Court Regular books of account shall be kept by such persons and in such manner as the Chief Justice directs, and the Superior Court Trust Fund Unit shall furnish statements and transcripts from said books, showing the condition of an estate or fund to any person interested therein. An annual audit of funds deposited and the investments thereof shall be made as of June 30th of each year by certified public accountants designated by the Chief Justice, who shall make a detailed report thereof to the Chief Justice and the Administrative Director of the Courts. The Superior Court Trust Fund Unit shall make a report to the Chief Justice as to the funds deposited and the investments thereof as of June 30th of each year. The reports shall be filed as public records.

(b) Accounts in the Counties An annual audit of all estate and other funds deposited pursuant to R. 4:57-2(b) shall be made as directed by the Assignment Judge of the vicinage by certified public accountants or Registered Municipal Accountants or licensed Public Accountants designated by the Assignment Judge, who shall make a detailed report of such audit to the Assignment Judge and to the Deputy Clerk of the appropriate division of the Superior Court.