To build a Python script for reading a CSV file, I would start by importing the necessary libraries, such as `csv` for handling CSV files and `os` for file operations. First, I would open the CSV file using a `with` statement to ensure it closes properly after processing. Then, I would use the `csv.reader` to read the file and iterate over each row. To filter records, I would apply a condition within the loop, checking if each row meets the specified criteria. If a row satisfies the condition, I would store it in a list or directly output it. For handling exceptions, I would use a `try-except` block around the file operations and data processing to catch potential errors, such as file not found or incorrect data format, and provide a meaningful error message to help diagnose the issue.