Page 63 - CFF

Discovery process

• Theoretically, discovery enables the parties to know

before the trial starts what evidence may be

presented

• Minimizes surprises

• Lowers transaction costs of dispute resolution

• Increases the percentage of settled cases

• Improves the accuracy of trials

• Filters out frivolous disputes

3 © 2019 Association of International Certified Professional Accountants. All rights reserved.