Section 91, The Criminal Procedure Act, 2024

(1) A statement in a document shall be admissible in acriminal proceeding as evidence of a fact of which direct oral evidence would be admissible if the following conditions are satisfied- (a) the document was created or received by a person in the course of a trade, business, profession or other occupation, or as the holder of a paid or unpaid office; and (b) the information contained in the document was supplied by a person whether the maker of the statement or a person who had or may reasonably be supposed to have had personal knowledge of the matters dealt with in the document. (2) Subsection (1) applies whether the information contained in the document was supplied directly or indirectly but, if it was supplied indirectly, only if each person through whom it was supplied received it- (a) in the course of a trade, business, profession or other occupation; or (b) as the holder of a paid or unpaid office. (3) With the exception of expert reports, a statement prepared for the purposes of- (a) a pending or contemplated criminal proceeding; or (b) criminal investigations, shall not be admissible under subsection (1) unless the requirements of that section are satisfied or the person who made the statement cannot reasonably be expected, having regard to the time which has elapsed since he made the statement and to all other circumstances, to have recollection of the matters dealt with in the statement.