Subpoena

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.
Summons
A summons is a legal mandate requiring the appearance of the defendant under the penalty of having a judgment entered against them for failure to appear. The primary purpose of a summons is to notify the defendant that they have been sued.

Accounting Terms Lexicon

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