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Relevance (FRE 401–403)






         • Evidence is relevant only if it tends to prove or

             disprove a proposition of fact.


         • Evidence is also relevant only if it is material to a

             claim, charge, or defense.



         • For evidence to be admissible, the evidence must



            – be relevant,

            – have a proper foundation, and


            – be in the proper form, and

            – no exceptions can apply.



         7    © 2019 Association of International Certified Professional Accountants. All rights reserved.
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