---
title: O.C.G.A. § 9-7-14. Time for filing exceptions; classification; extension on application; what exceptions to specify.
collection: code
id: 9-7-14
cite_as: O.C.G.A. § 9-7-14 (2025)
canonical_url: https://georgiacommons.org/code/9-7-14
md_url: https://georgiacommons.org/code/9-7-14.md
text_url: https://georgiacommons.org/code/9-7-14/text
source_url: https://www.legis.ga.gov/api/document/docs/default-source/joint-features-document-library/t9-ch1-10-(v6)-2023-pdf.pdf?sfvrsn=f3cabc45_0#page=571
date: 2025
status: active
corpus_version: 2025-supplement-89aa39ab3c68
license: CC0-1.0
publisher: Georgia Commons, an independent project of Georgia Civic Data. Not the State of Georgia. Not legal advice.
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version: the only printed version
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current_through: Including Acts of the 2025 Regular Session of the General Assembly
heading_path: CIVIL PRACTICE / AUDITORS
---

# O.C.G.A. § 9-7-14. Time for filing exceptions; classification; extension on application; what exceptions to specify.

(a) Within 20 days after the report is filed and notice is given to the parties, either party may file exceptions to be classified separately as “exceptions of law” and “exceptions of fact.”

(b) The trial judge may, in his discretion, on application of any party and without notice to the other party or parties, grant and issue an order extending the time for filing exceptions to an auditor’s report. Extensions shall be freely granted in cases involving complicated facts or accounts, complicated issues of law, or lengthy records, so as to allow adequate time for preparation of exceptions thereto. All applications for extensions of time must be made before the expiration of the period of time for filing exceptions as originally prescribed or as extended by previous order of the court. The order granting any extension of time shall be promptly filed with the clerk of the trial court who shall promptly give notice thereof to all other parties involved in the case.

(c) Exceptions to auditors’ reports need not set out therein portions of the record in the original case, nor of the auditor’s report, nor of the evidence reported by the auditor. It shall not be necessary that the grounds of any exceptions be complete in themselves. It shall be sufficient, for purposes of this Code section, if the exceptions point out by title and paragraph number such part of the pleadings, and by page number such part of the auditor’s report, and such parts of the evidence reported by the auditor as are necessary to an understanding of the errors complained of.

## History

Ga. L. 1894, p. 123, § 9; Civil Code 1895, § 4589; Civil Code 1910, § 5135; Code 1933, § 10-301; Ga. L. 1964, p. 697, § 1.