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(a) THE ADVERSARIAL PROCESS In civil disputes, it is generally up to the parties (the plaintiff and defendant), not the court, to initiate and prosecute litigation, to investigate the pertinent facts, and to present proof and legal argument to the adjudicative body The court s function, in general, is limited to adjudicating the issues that the parties submit to it, based on the proofs presented by them (b) STAGES IN A CIVIL SUIT There are three basic phases or stages in a civil suit, barring appeal These stages are the same for virtually all adversarial proceedings, whether in a federal, state, or administrative court (i) Pleadings A lawsuit is started by a complaint that is led with the clerk of the trial court and served on the defendants The complaint lays out the facts and causes of action alleged by the plaintiff The defendants may le a motion to dismiss (arguing that the defendant is not legally liable even if the alleged facts are true) or an answer to the complaint The answer may contain a denial of the allegations or an af rmative defense (eg, statute of limitations has expired) The defendant also may le a counterclaim which presents a claim by the defendant (counterplaintiff) against the plaintiff (counterdefendant) (ii) Pretrial Discovery The purpose of pretrial discovery is to narrow the issues that need to be decided at trial and to obtain evidence to support legal and factual arguments It is essentially an information-gathering process Evidence is obtained in advance to facilitate presentation of an organized, concise case as well as to prevent any surprises at trial This sharing of information often will result in the settlement of the case before trial The rst step in discovery typically involves the use of interrogatories and document requests Interrogatories are sets of formal written questions directed by one party in the lawsuit to the other They are usually broad in nature and are used to ll in and amplify the fact situation set out in the pleadings Interrogatories are also used to identify individuals who may possess unique knowledge or information about the issues in the case Requests for production of documents identify speci c documents and records that the requesting party believes are relevant to its case and that are in the possession of and controlled by the opposing party The opposing party is only required to produce the speci c documents requested Accordingly, when drafting these requests, care must be taken to be as broad as possible so as to include all relevant documents but narrow enough to be descriptive It is not unusual for more than one set of interrogatories and document requests to be issued during the course of a lawsuit The accountant is often involved in developing interrogatories and document requests on nancial and business issues Depositions are the second step in the discovery process They are the sworn testimony of a witness recorded by a court reporter During the deposition, the witness may be asked questions by the attorneys for each party to the suit The questions and answers are transcribed, sworn to, and signed The testimony will allow the party taking the eposition to better understand the facts of the case and may be used as evidence in the trial The accountant expert witness may be heavily involved at this stage, both in being deposed and in developing questions for the deposition of opposing witnesses.



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Topic 2: CFP Board s Code of Ethics and Professional Responsibility - 5 F Rules Part II As stated in Part I, the Principles apply to all CFP Board designees However, certain rules may not be applicable to a CFP Board designee s activities The universe of activities engaged in by a CFP Board designee is indeed diverse When considering the Rules, a CFP Board designee must rst recognize the speci c services he or she is rendering and then determine whether a speci c Rule is applicable to those services The Code of Ethics includes de nitions to help a CFP Board designee determine which services he or she provides and which Rules are applicable to those services (1) Rules that relate to the Principle of Integrity (a) Rule 101 Do not solicit clients through false or misleading communications or advertisements (b) Rule 102 Do not engage in conduct involving dishonesty, fraud, deceit, or misrepresentation (c) Rule 103 This rule lists the speci c responsibilities a Board designee has to his or her clients i Act in accordance with the authority set forth in the governing legal instrument (eg, special power of attorney, trust, letters testamentary, etc) ii Identify and keep complete records of all funds or other property of a client iii Deliver any funds or other property that the client or third party is entitled to eceive, and render a full accounting regarding such funds or other property iv Do not commingle client funds or other property with the CFP Board designee s personal funds or property Two or more clients funds or other property may be commingled, subject to compliance with applicable legal requirements and maintenance of accurate records v Show the care required of a duciary (2) Rules that relate to the Principle of Objectivity (a) Rule 201 Exercise reasonable and prudent professional judgment (b) Rule 202 Act in the interest of the client (3) Rules that relate to the Principle of Competence (a) Rule 301 Keep informed of developments in the eld of nancial planning and participate in continuing education (b) Rule 302 Offer advice only in those areas in which the CFP Board designee has competence In areas where the CFP Board designee is not professionally competent, the CFP Board designee shall seek the counsel of quali ed individuals and/or refer clients to such parties (4) Rules that relate to the Principle of Fairness (a) Rule 401 Disclose to the client: i Material information, such as con ict(s) of interest(s), changes in business af liation, address, telephone number, credentials, quali cations, licenses, compensation structure, and any agency relationships ii The information required by all laws applicable to the relationship in a manner complying with such laws (b) Rule 402 A nancial planning practitioner shall make timely written disclosure of all material information relative to the professional relationship In all circumstances such disclosure shall include con ict(s) of interest(s) and sources of compensation Written disclosures that include the following information are considered to be in compliance with this rule:.

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