(a) Superior Court. Regular books of account shall be kept by such persons and in such manner as the Chief Justice directs, and the Clerk of the Superior Court shall furnish statements and transcripts from said books, showing the condition of an estate or fund to any person interested therein. An audit of funds deposited and the investments thereof shall be made as of June 30th and December 31st 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 Clerk. The Clerk shall make a report to the Chief Justice as to the funds deposited and the investments thereof as of December 31st of each year. The reports shall be filed as public records. The Chief Justice shall appoint a committee of three persons experienced in the investment of funds to advise and consult as to the investment of all estates and funds held by the court.
(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.
