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The Litigation Side of Forensic Accounting Copyrighted 2001 D. Larry Crumbley, CPA, Cr.FA, CFD KPMG ... - page 113 / 275

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© D.L. Crumbley

Hearsay (evidence)

Rule 803 – Hearsay Exceptions; Availability of Declarant Immaterial

a)

Generally, hearsay is not admissible as evidence.

b)

Exceptions relating to expert testimony

Business records such as memoranda, reports, records, or data compilations kept on a regular basis by a person with knowledge

Public records; such as records, reports, statements, or data compilations kept by public offices or agencies

Market reports and commercial publications; such as market quotations, lists, directories, etc. relied on by the public

Learned treatises; such as almanacs of business information and technical literature

Missing business records; reports normally prepared daily or the fact that they were not prepared is admissible

Business records, such as computer printouts, may be entered into evidence without the testimony of the employee who actually prepared the records as long as the court considers the source of the information and the method of preparation trustworthy

Experts are not required to prove that the information upon which they have relied is trustworthy

May be grounds for a Daubert/Kumho challenge if confirmation is required or recommended by standards of practice.

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