Trump civil fraud case: Judge fines Trump $354M, says frauds 'shock the conscience'

Former President Donald Trump said he is attending his civil trial to "expose" New York Attorney General Letitia James, during an exchange with ABC News.

Asked by ABC News' Aaron Katersky why he was attending the trial even though he's not required to be there, Trump replied, "Because this trial is a rigged trial. It's a fraudulent trial."

"The attorney general is a fraud, and we have to expose her as that," Trump said after exiting the courtroom for the afternoon break. "You see what's going on. It's a rigged deal."

James has said of her probe, "No matter how powerful you are, no matter how much money you think you may have, no one is above the law."

The statements from Trump follow the conclusion of the state's lengthy direct examination of longtime Mazars accountant Donald Bender, who testified about the procedures Mazars and the Trump Organization used to compile a central piece of evidence in the case -- Trump's statements of financial condition between 2011 and 2020.

Trump appeared attentive during the testimony, often studying the exhibits displayed on the court's screens -- including a recurring spreadsheet titled "Jeff Supporting Data" prepared by co-defendant and Trump Organization executive Jeffrey McConney, which contained the source information for the financial statements.

Bender testified about a specific red notation spelled "PBC" that appeared on the Excel file across multiple years. The notation -- indicating that the files were "Prepared By [the] Client" -- seemed to emphasize how much of the accounting was done by the Trump Organization rather than Mazars.

Testifying about letters of representation issued by the Trump Organization in support of the statements, Bender addressed specific language in the letter stating that the Trump Organization had included all the relevant records and data needed for the statements.

"We have not knowingly withheld from you any financial records or related data that in our judgment would be relevant to your compilation," the letter read.

But Bender testified that he later learned that meaningful information was indeed omitted -- information he said he learned in 2021 during meetings with prosecutors.

When asked repeatedly if Mazars would have issued the statements if they knew the Trump Organization had withheld information, Bender repeated that Mazars would not have issued the statements.

-ABC News' Aaron Katersky, Jack Feeley and Peter Charalambous

Justice Arthur Engoron appears to be enjoying his time overseeing the trial today, including correcting the attorneys for the state on minor issues.

"The correct word is withdrawn, not strike," Engoron interjected at one point, after a state attorney attempted to "strike" the record so he could rephrase a statement.

Later, Engoron smiled and signaled a thumbs-up when the same attorney adjusted his language and "withdrew" his words from the record to rephrase.

The veteran justice, who has served on the bench in New York for more than 20 years, has a reputation as a reliable albeit unusual judge, according to past and former associates.

Exiting court during the break, Trump told reporters positioned nearby that the financial statements being reviewed in court included disclaimers, which his legal team has argued absolves him of wrongdoing.

"This case is a scam," Trump said during his walk back to court.

When asked if he would consider testifying, Trump said he might.

An attorney with for the New York attorney general's office spent the first hour of direct examination methodically walking Mazars accountant Donald Bender through the Trump Organization's financial documents from 2012 through 2016.

As he addressed each document, Bender reiterated that the Trump Organization and its trustees were responsible for the accounting principles used in the records, the disclosures in reports, and the information from which the reports were based.

The state appears to be using Bender's testimony to not only get Trump's financials statements into evidence, but also to demonstrate the relatively consistent process the Trump Organization used to compile and finalize their statements of financial condition over a decade.