A more thorough explanation:

A qualified witness is someone who can provide the necessary information to allow a company's business records to be used as evidence in court. This person must have knowledge of the procedures used to create and maintain the records, but they do not need to have personally created the records themselves.

For example, if a company's financial records were being used as evidence in a court case, a qualified witness might be someone who works in the company's accounting department and is familiar with the procedures used to create and maintain those records. They could testify about how the records were created, how they were stored, and how they were accessed.

Another example might be a doctor who is testifying about a patient's medical records. The doctor might not have personally created the records, but they could still be a qualified witness if they are familiar with the procedures used to create and maintain medical records and can testify about how those procedures were followed in this particular case.