Page 62 - CFF
P. 62
Learning objectives
• Identify key reasons for the discovery process in civil litigation.
• Identify forms of discovery abuse.
• Identify sources of electronically stored information and the importance
such information plays in the discovery process.
• Differentiate among the various discovery devices allowed through the
Federal Rules of Civil Procedure.
• Identify recent amendments to the Federal Rules of Civil Procedure that
affect the discovery process.
2 © 2019 Association of International Certified Professional Accountants. All rights reserved.