66. Accounts drawn up under a mistake; inaccurate accounts.

The court may reopen an account or give liberty to surcharge and falsify it1 where it was drawn up under a mistake2. It is not necessary that money should have been actually paid, and the same rules also apply where the money has only been allowed in account3.

Where accounts between two parties are shown to be erroneous to a considerable extent both in amount and in the number of items, or where there is a fiduciary relationship and a less considerable number of errors are shown, or where the fiduciary relationship exists and one or more fraudulent omissions or