Arkansas Code
Chapter 52 - Accounting
§ 28-52-108. Reference to auditor

(a) In its discretion, the court may refer an account to an auditor for examination and restatement.
(b) The auditor shall be governed by the law which applies to a master in circuit court for the examination and restatement of an account.
(c) Upon restatement of the account, the auditor shall file it with the court.
(d) The court shall examine the account as restated at a hearing held after notice of the hearing given to the personal representative and other persons, if any, as the court may direct.
(e) After the hearing the court may approve, modify, or disapprove the account as restated.

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