Hong Kong Regulations

THE RULES OF THE DISTRICT COURT - ORDER 43

ACCOUNTS AND INQUIRIES

1. Summary order for account (O. 43, r. 1)

(1) Where a writ is endorsed with a claim for an account or a claim which
necessarily involves taking an account, the plaintiff may, at any time after
the defendant has acknowledged service of the writ or after the time limited
for acknowledging service, apply for an order under this rule.

(1A) A defendant to an action begun by writ who has served a counterclaim,
which includes a claim for an account or a claim which necessarily involves
taking an account, on-

   (a)  the plaintiff; or

   (b)  any other party; or

   (c)  any person who becomes a party by virtue of such service, may apply
        for an order under this rule.

(2) An application under this rule must be made by summons and, if the Court
so directs, must be supported by affidavit or other evidence.

(3) On the hearing of the application, the Court may, unless satisfied that
there is some preliminary question to be tried, order that an account be taken
and may also order that any amount certified on taking the account to be due
to either party be paid to him within a time specified in the order.

2. Court may direct taking of accounts, etc.
(O. 43, r. 2)

(1) The Court may, on an application made by summons at any stage of the
proceedings in a cause or matter, direct any necessary accounts or inquiries
to be taken or made.

(2) Every direction for the taking of an account or the making of an inquiry
shall be numbered in the judgment or order so that, as far as may be, each
distinct account and inquiry may be designated by a number.

3. Directions as to manner of taking account
or making inquiry (O. 43, r. 3)

(1) Where the Court orders an account to be taken or inquiry to be made it may
by the same or a subsequent order give directions with regard to the manner in
which the account is to be taken or vouched or the inquiry is to be made.

(2) Without prejudice to the generality of paragraph (1), the Court may direct
that in taking an account the relevant books of account shall be evidence of
the matters contained therein with liberty to the parties interested to take
such objections thereto as they think fit.

4. Account to be made, verified, etc. (O. 43, r. 4)

(1) Where an account has been ordered to be taken, the accounting party must
make out his account and, unless the Court otherwise directs, verify it by an
affidavit to which the account must be exhibited.

(2) The items on each side of the account must be numbered consecutively.

(3) Unless the order for the taking of the account otherwise directs, the
accounting party must lodge the account with the Court and must at the same
time notify the other parties that he has done so and of the filing of any
affidavit verifying the account and of any supporting affidavit.

5. Notice to be given of alleged omissions, etc.
in account (O. 43, r. 5)

Any party who seeks to charge an accounting party with an amount beyond that
which he has by his account admitted to have received or who alleges that any
item in his account is erroneous in respect of amount or in any other respect
must give him notice thereof stating, so far as he is able, the amount sought
to be charged with brief particulars thereof or, as the case may be, the
grounds for alleging that the item is erroneous.

6. Allowances (O. 43, r. 6)

In taking any account directed by any judgment or order all just allowances
shall be made without any direction to that effect.

7. Delay in prosecution of accounts, etc. (O. 43, r. 7)

(1) If it appears to the Court that there is undue delay in the prosecution of
any accounts or inquiries, or in any other proceedings under any judgment or
order, the Court may require the party having the conduct of the proceedings
or any other party to explain the delay and may then make such order for
staying the proceedings or for expediting them or for the conduct thereof and
for costs as the circumstances require.

(2) The Court may direct any party or the Official Solicitor to take over the
conduct of the proceedings in question and to carry out any directions made by
an order under this rule and may make such order as it thinks fit as to the
payment of the Official Solicitor's costs.

8. Distribution of fund before all persons
entitled are ascertained (O. 43, r. 8)

Where some of the persons entitled to share in a fund are ascertained, and
difficulty or delay has occurred or is likely to occur in ascertaining the
other persons so entitled, the Court may order or allow immediate payment of
their shares to the persons ascertained without reserving any part of those
shares to meet the subsequent costs of ascertaining those other persons.

9. Guardian's accounts (O. 43, r. 9)

The accounts of a person appointed guardian of a minor's estate must be
verified and passed in such a manner as the Court may direct.