Judicial Proceedings

Crime
A crime is an act that the government has determined to be injurious to the public and which can therefore be prosecuted in a criminal proceeding. Crimes encompass felonies and misdemeanors.
Perjury
Perjury is the criminal offense of making false statements under oath, typically in a judicial proceeding. While traditionally limited in scope to judicial settings and material matters, statutes in many jurisdictions now encompass false swearing in various legal instruments or settings.
Subpoena
A subpoena is a legal document issued under the authority of a court to compel the appearance of a witness or the production of documents for judicial proceedings. It carries legal penalties for non-compliance.

Accounting Terms Lexicon

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