Introducing Bank Statements & Accounting Ledgers Under Business Records Rule

The Five Golden Elements of Rule 803(6)

To overcome the hearsay rule for financial records under Federal Rule of Evidence 803(6), your witness must establish:

1. The record was made at or near the time of the transaction;
2. By, or from information transmitted by, someone with knowledge;
3. The record was kept in the course of a regularly conducted business activity;
4. Making the record was a regular practice of that activity; and
5. Neither the source of information nor circumstances indicate lack of trustworthiness.