Persons who are not parties to the account are not bound if fraud or collusion and also particular errors are alleged and proved1. Apart from fraud or collusion, proof of particular errors will entitle the absent party to an order to surcharge and falsify2. An account taken between the mortgagee and a transferee of the mortgage does not bind the mortgagor3. An account taken in court at the instance of a claimant is not binding as between co-defendants, unless the claimant cannot obtain the object of the proceedings without determining the rights of the defendants among themselves
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