51. Can the witness's testimony be considered by the grand jury?

During a criminal investigation of possible securities fraud committed by the senior management of a public corporation, the prosecutor has called a witness to testify before a grand jury. The witness will testify that he was an accountant for the corporation, that he dealt with its senior management on a daily basis concerning the corporation's financial disclosures to the public, and that, in his opinion, all members of the senior management knew that the disclosures were fraudulent.

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