Taking of accounts

About the taking of accounts

An account is a specific remedy involving an inquiry made to determine the amount of money that is the subject of a dispute.

The taking of accounts is a process where the court conducts a hearing to determine the monetary amount involved in a dispute. For example, the court can determine how profits are to be shared amongst partners in a company.

This process may involve the examination of financial documents with the aim to allocate to the respective parties their share of the amount concerned. These financial documents may include (but not limited to):

• Bank statements.
• Invoices.
• Payment vouchers.
• Profit and loss statements.
• Business ledgers.

Who may apply

A party who starts a civil action by filing a Writ of Summons (Writ) (the plaintiff) or the party against whom the action is made (the defendant) may apply for an order for an account to be taken.

If you are the plaintiff, you may apply for an order to take an account if your claim involves taking an account.

If you are the defendant, you may apply for an order to take an account if your counterclaim served on the plaintiff includes a claim for an account.

When to file

Either the plaintiff or the defendant may apply for the taking of accounts at any time after the following time periods.

What you will need

You may apply for the taking of accounts by filing and serving a summons prepared in accordance with Form 60 of the Rules of Court on the other party.

If the court so directs, the summons must be supported by an affidavit or other evidence.

How to file

You may choose to file the documents personally or through a lawyer. If you are represented by a lawyer, the documents will be filed by your lawyer.

If you are representing yourself, you must file the documents through eLitigation at the LawNet and CrimsonLogic Service Bureau.

You must follow the Rules of Court and the State Court Practice Directions or the Supreme Court Practice Directions to prepare your documents before heading down personally to do the filing.

Estimated fees

Refer to the following to find out the possible fees for filing a summons and affidavit. You may also refer to Appendix B of the Rules of Court for the full list of court fees.

After filing a summons

You have to serve the summons and affidavit (if applicable) on the other party or parties to the proceeding. All parties will then have to attend court for a hearing where the court will determine if the account will be taken.

What to prepare

Both parties must file the following documents at least 5 days before the hearing.

• The originals of the affidavits of evidence-in-chief of the party’s witnesses.
  • Affidavits verifying the accounts must also be included.
• A bundle of all the documents that the parties will be relying on or referring to during the hearing.
  • Documents that are exhibited to the affidavits of the evidence-in-chief of all witnesses must also be included.
  • All parties should try to agree on the contents of the bundle of documents as far as possible. If the parties cannot agree to the inclusion of certain documents in the bundle of documents, each party will be responsible for filing a separate bundle of documents containing the necessary documents which the party wishes to rely on or refer to.
  • All documents contained in the bundles should have page numbers and arranged chronologically or in some logical order.
  • All parties should ensure the contents and format for all bundles of documents comply with the State Court Practice Directions or the Supreme Court Practice Directions.

At the hearing

At the hearing, if the court determines that a party is entitled to an account, the court may give directions as to how the account is to be taken. The court may also make an order for any amount certified on taking the account to be paid within a specified time.

If the court orders that a party is entitled to an account and does not provide directions on how the account is to be taken, the party entitled to the account may apply to the court for directions prepared in accordance with Form 44 of the Rules of Court within 1 month from the date of the order.

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