You've Been Served: A Guide For Accountants

Law360, New York (August 7, 2009, 2:09 PM EDT) -- It is a common scenario: A process server hands an accountant a subpoena. The subpoena appears to require the accountant to testify, produce documents, or both. The accountant must decide how to respond. This article reviews the major steps in providing a proper response, in particular to subpoenas for documents.

At a general level, the process is simple. A subpoena is a document issued in the name of a court or other authorized government entity.

In practice, a subpoena almost always is drafted and issued by...
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