Page 31 - Civil Litigation

burden of proof. A party's duty to prove a disputed assertion or charge.

calendaring or scheduling (motion or order). A schedule of the time of court appearances.

case-in-chief. The evidence presented at trial by a party between the time the party calls the first
witness and the time the party rests.

case precedent (stare decisis or the law of the case). A decided case that furnishes a basis for de-
termining later cases involving similar facts or issues.

causation. A cause that directly produces an event and without which the event would not have oc-
curred. See proximate cause.

civil litigation. Litigation regarding a civil action brought to enforce, redress, or protect a private or
civil right; a noncriminal litigation.

class action. A lawsuit in which the court authorizes a single person or a small group of people to
represent the interests of a larger group.

client. Any person or entity, other than the member’s employer that engages a member or member’s
firm to perform professional services (engaging entity) and also, a person or entity with respect
to which a member or member’s firm performs professional services (subject entity). When the
engaging entity and the subject entity are different, while there is only one engagement, they are
separate clients. fn 2

closing arguments. In a trial, an attorney's final statement to the judge or jury before deliberation
begins, in which the attorney requests the judge or jury to consider the evidence and to apply the
law in his or her client's favor.

compel discovery or production (motion or order). The court forces the party's opponent to re-
spond to the party's discovery request, as to answer interrogatories or produce documents
(Federal Rules of Civil Procedure, Rule 37[a]).

complaint. The initial pleading that starts a civil action and states the basis for the court's jurisdic-
tion, the basis for the plaintiff's claim, and the demand for relief.

conflict of interest. A real or seeming incompatibility between one's private interests and one's pub-
lic or fiduciary duties.

confidentiality or nondisclosure agreement. An agreement that protects confidential information
or an agreement of secrecy; an agreement protecting the state of having the dissemination of cer-
tain information restricted.

fn 2 ET sec. 0.400.07.

All ET sections can be found in AICPA Professional Standards.

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