BUILDING RELATIONSHIPS | DELIVERING SUCCESS ®

Leadership

Leadership Experience.

Posted by on Aug 12, 2001

The partners and principals of Hertzbach are diverse in their professional backgrounds, experience, and achievements. Each partner/principal has made a unique contribution to the growth and success of the firm. Many of our partners and principals started their careers with our firm.

Read More

Strategy

Service Strategies.

Posted by on Aug 12, 2001

Our team of over 180 professionals is diverse in their experience and achievements, concentrating in many practice service areas, including accounting and auditing, taxation, consulting, and specialized industries. Our depth of expertise and reputation make us the choice for businesses and individuals.

Read More

Expertise

Industry Expertise.

Posted by on Aug 12, 2001

Hertzbach & Co. provides services and consulting to a wide range of industries. We understand the unique practices of these industries. Our professional team of CPAs, working with other professionals and support staff, provide the specialized resources needed to succeed in all aspects of business.

Read More

Beliefs

What We Believe.

Posted by on Aug 12, 2001

As a certified public accounting and consulting practice, we believe that every client, without exception, has the right to the highest level of expertise and advice, a thorough understanding of their financial position and a commitment by those engaged and entrusted to guide them to business success.

Read More

Recent Posts

How FRCP amendments affected e-discovery rulings in 2016

How FRCP amendments affected e-discovery rulings in 2016

Jul 24, 2017

The amended Federal Rules of Civil Procedure (FRCP) took effect in December 2015. What effect did the amendments have on cases involving the discovery of electronically stored information (ESI)? The answer may be found in a recent study published by Kroll Ontrack, a data recovery and e-discovery consulting firm. The conclusions drawn can help you anticipate pretrial challenges and how courts might handle them. Unearthing the main issues Kroll’s study reviewed 57 significant state and federal cases and revealed four common ESI-related issues: Disputes over production, including methods of production, proportionality and scope of discovery (56% of the cases studied), Preservation, spoliation and options for sanctions (32%), Procedural concerns, such as search or predictive coding — also known as technology assisted review (TAR) — protocols (8%), and Cost considerations, including cost shifting and taxation of costs (4%). The FRCP amendments emphasize both relevance and proportionality — and the study found that the 2016 court opinions focused on the same issues. Digging deeper into the cases The study came to some important conclusions. For example, it found that the opinions addressing proportionality demonstrate that the amendments haven’t changed the discovery burden. In other words, both the requesting and responding parties must explain why a discovery request should or shouldn’t be granted. The opinions also reflect the greater attention paid to preservation practices under the amended FRCP 37. The cases considered 1) reasonable steps to preserve, 2) intent to deprive another party of relevant ESI, and 3) the inherent power of the court to impose sanctions. One case noted that the court had the power to grant sanctions even if FRCP 37 hadn’t applied. Cases involving procedural issues largely dealt with search protocols and predictive coding. Although courts acknowledged that predictive coding is frequently the most effective and efficient search option, they refrained from requiring parties to use it. Instead, courts found that the responsible party is usually best positioned to determine how to search for and produce responsive ESI. When courts addressed cost-centered issues, they seemed willing to require parties to pay for their own discovery in some circumstances. For example, the plaintiff in one case was given access to emails (at the plaintiff’s expense)...