16. Disclosure and Inspection

This chapter considers the definition of ‘disclosure’, its purpose, its extent, and the process whereby it is implemented. It also looks at other types of disclosure and the times at which such disclosure may take place—some of which may be before litigation has been commenced. The formal provisions for disclosure are contained in the Civil Procedure Rules 31 and the accompanying Practice Direction. The formal disclosure rules apply to cases in the fast track and the multi-track. They do not automatically apply to the small claims track. Disclosure has been much in the legal press recently, and the new draft disclosure rules are discussed.

16. Disclosure and inspection

10.1093/he/9780198787655.003.0016 ◽

2017 ◽

Author(s):

Susan Cunningham-Hill ◽

Karen Elder

Keyword(s):

Fast Track ◽

Civil Procedure ◽

Small Claims ◽

Disclosure Rules ◽

The Times ◽

This chapter considers the definition of ‘disclosure’, its purpose, its extent, and the process whereby it is implemented. It also looks at other types of disclosure and the times at which such disclosure may take place — some of which may be before litigation has been commenced. The formal provisions for disclosure are contained in the Civil Procedure Rules (CPR) 31 and the accompanying Practice Direction (PD). The formal disclosure rules apply to cases in the fast track and the multi-track. They do not automatically apply to the small claims track.

16. Disclosure and Inspection

10.1093/he/9780198823193.003.0016 ◽

2018 ◽

Author(s):

Susan Cunningham-Hill ◽

Karen Elder

Keyword(s):

Fast Track ◽

Civil Procedure ◽

Small Claims ◽

Disclosure Rules ◽

The Times ◽

This chapter considers the definition of ‘disclosure’, its purpose, its extent, and the process whereby it is implemented. It also looks at other types of disclosure and the times at which such disclosure may take place—some of which may be before litigation has been commenced. The formal provisions for disclosure are contained in the Civil Procedure Rules 31 and the accompanying Practice Direction. The formal disclosure rules apply to cases in the fast track and the multi-track. They do not automatically apply to the small claims track. Disclosure has been much in the legal press recently, and the new draft disclosure rules are discussed.

16. Disclosure and Inspection

Civil Litigation 2019-2020 ◽

10.1093/he/9780198838555.003.0016 ◽

2019 ◽

pp. 302-333

Author(s):

Susan Cunningham-Hill ◽

Karen Elder

Keyword(s):

Fast Track ◽

Civil Procedure ◽

Small Claims ◽

Disclosure Rules ◽

The Times ◽

This chapter considers the definition of ‘disclosure’, its purpose, its extent, and the process whereby it is implemented. It also looks at other types of disclosure and the times at which such disclosure may take place—some of which may be before litigation has been commenced. The formal provisions for disclosure are contained in the Civil Procedure Rules 31 and the accompanying Practice Direction. The formal disclosure rules apply to cases in the fast track and the multi-track. They do not automatically apply to the small claims track. Disclosure has been much in the legal press recently, and the new draft disclosure rules are discussed.

9. Starting Your Court Action and Serving It on the Defendant

Civil Litigation ◽

10.1093/he/9780192844293.003.0009 ◽

2021 ◽

pp. 132-169

Author(s):

Lucilla Macgregor ◽

Charlotte Peacey ◽

Georgina Ridsdale

Keyword(s):

Fast Track ◽

Civil Procedure ◽

Court Action ◽

Small Claims ◽

This chapter deals with the procedural steps, considerations, and issues that need to be addressed when commencing proceedings. These include the ‘tracks’ created by the Civil Procedure Rules (the small claims track, the fast track, and the multi-track). It details the documents needed to issue proceedings. These include parties and joinder and service provisions.

9. Starting your court action and serving it on the defendant

10.1093/he/9780198787655.003.0009 ◽

2017 ◽

Author(s):

Susan Cunningham-Hill ◽

Karen Elder

Keyword(s):

Fast Track ◽

Civil Procedure ◽

Court Action ◽

Small Claims ◽

This chapter deals with the procedural steps, considerations, and issues that need to be addressed when commencing proceedings. These include the ‘tracks’ created by the Civil Procedure Rules (the small claims track, the fast track, and the multi-track); the documents needed to issue proceedings; parties and joinder; and service provisions.

9. Starting Your Court Action and Serving It on the Defendant

Civil Litigation 2019-2020 ◽

10.1093/he/9780198838555.003.0009 ◽

2019 ◽

pp. 132-169

Author(s):

Susan Cunningham-Hill ◽

Karen Elder

Keyword(s):

Fast Track ◽

Civil Procedure ◽

Court Action ◽

Small Claims ◽

This chapter deals with the procedural steps, considerations, and issues that need to be addressed when commencing proceedings. These include the ‘tracks’ created by the Civil Procedure Rules (the small claims track, the fast track, and the multi-track). It details the documents needed to issue proceedings. These include parties and joinder and service provisions.

9. Starting Your Court Action and Serving It on the Defendant

Civil Litigation 2020-2021 ◽

10.1093/he/9780198858447.003.0009 ◽

2020 ◽

pp. 132-169

Author(s):

Lucilla Macgregor ◽

Charlotte Peacey ◽

Georgina Ridsdale

Keyword(s):

Fast Track ◽

Civil Procedure ◽

Court Action ◽

Small Claims ◽

This chapter deals with the procedural steps, considerations, and issues that need to be addressed when commencing proceedings. These include the ‘tracks’ created by the Civil Procedure Rules (the small claims track, the fast track, and the multi-track). It details the documents needed to issue proceedings. These include parties and joinder and service provisions.

9. Starting Your Court Action and Serving It on the Defendant

10.1093/he/9780198823193.003.0009 ◽

2018 ◽

Author(s):

Susan Cunningham-Hill ◽

Karen Elder

Keyword(s):

Fast Track ◽

Civil Procedure ◽

Court Action ◽

Small Claims ◽

This chapter deals with the procedural steps, considerations, and issues that need to be addressed when commencing proceedings. These include the ‘tracks’ created by the Civil Procedure Rules (the small claims track, the fast track, and the multi-track). I details the documents needed to issue proceedings. These include parties and joinder and service provisions.

Factors Associated with the Early Adoption of the SEC's Revised Auditor Fee Disclosure Rules

Auditing A Journal of Practice & Theory ◽

10.2308/aud.2006.25.2.41 ◽

2006 ◽

Vol 25 (2) ◽

pp. 41-51 ◽

Cited By ~ 12

Author(s):

Sharad Asthana ◽

Jayanthi Krishnan

Keyword(s):

Audit Fees ◽

Auditor Independence ◽

Securities And Exchange Commission ◽

Factors Associated ◽

Disclosure Requirements ◽

Early Adoption ◽

Disclosure Rules ◽

Definition Of ◽

Auditor Fees ◽

Considerable Concern

Corporate disclosures of auditor fees (beginning in February 2001) caused considerable concern among regulators and investors about auditor independence because they revealed that nonaudit fees were a substantial proportion of total auditor fees. However, in 2003 the Securities and Exchange Commission (SEC) introduced revised disclosure requirements, specifying a broader definition of audit fees, and additional fee categories (SEC 2003). About 31 percent of our sample firms adopted the new rules in advance of the required date. We investigate the pattern of early adoption of the new fee disclosure rules by companies. Our results indicate that companies with greater nonaudit fee ratios during the prior year, companies that could show a greater decline in nonaudit fee ratios due to reclassification under SEC (2003), and companies that had greater audit-related fees after the reclassification were likely to adopt the new rules early. We conjecture that companies that had the most to gain from reclassifying fees—possibly by reducing negative investor perceptions about nonaudit services—adopted the new rules earlier than required.