What is required for the business record exception to apply?

The business record exception, as outlined in the Rules of Evidence, applies when statements are made regarding records that were created during the regular course of business. For this exception to be valid, one of the key elements is that the record must be made at or near the time of the event it documents. This requirement ensures that the information is fresh and reflects an accurate account of the event or transaction, reducing the likelihood of inaccuracies that may arise from the passage of time.

This time-sensitive aspect is crucial because it supports the reliability of the record—records made shortly after an occurrence are generally considered more trustworthy than those created later, which may be influenced by memory decay or bias. This element helps the court assess the credibility of the evidence being presented, making option B the correct choice.

The inclusion of other factors, such as whether the record is printed and notarized, who created it (like an attorney), or its origin being from a reliable witness, are not integral to the core requirement of the business record exception. They may relate to other evidentiary rules, but they do not define this particular exception's sufficiency.