If you are legally required to disclose X and you don’t disclose X, a committee would not need to get a subpoena to force you to do so. The difference is that y

If you are legally required to disclose X and you don’t disclose X, a committee would not need to get a subpoena to force you to do so. The difference is that you’re required to share this information from the beginning, not being asked to do so later.