Haw. Prob. R. 25
Prior to presentation of an accounting to the court for approval, the petitioner may secure and present with the petition for approval of accounts the approvals of the accounting by interested persons. If all interested persons approve the accounting and their approvals accompany the petition, the petition may be presented and the accounting approved on an ex parte basis. If approvals of fewer than all individual interested persons are obtained and the petitioner desires the court not to appoint a guardian ad litem or master, then the petitioner's counsel shall submit an affidavit regarding the effort made to secure approval of the interested persons and the court may appoint a guardian ad litem for any minor, unborn, and unascertained beneficiaries, and may appoint a master to review the actions and accounting of the fiduciary on behalf of the court. Where the accounting must be approved by the attorney general acting as parens patriae, the court shall appoint a master to review the actions and accounting of the fiduciary on behalf of the court.
Haw. Prob. R. 25
COMMENTARY:
The probate code no longer requires that accountings be filed and approved by the court. However, if accountings are submitted to the court for approval, they must conform with Rules 25 and 26. This rule also encourages attempts by the petitioner to obtain approvals of interested persons to an accounting prior to the presentation of the accounting to the court. Where all interested persons have approved, the petition will be granted in the court's discretion on an ex parte basis. If approvals cannot for some reason be obtained from all interested persons, then counsel may elect to submit an affidavit regarding the failure to do so and request waiver of a guardian ad litem or master. Based on the affidavit, the court may appoint a master or guardian ad litem, but may not necessarily do so, and may proceed without the approvals. Appointment of a master in charitable trust accountings is automatic, because the Attorney General's office does not normally review accountings in detail.