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

Cameron Harris, an accountant from the firm Whitley Penn, has taken the stand as the trial's second witness following hours of testimony from former Trump accountant Donald Bender of Mazars USA, whose cross-examination will continue later.

Whitley Penn succeeded Mazars as Trump's accounting firm.

Harris testified that Trump's son Eric Trump "set the tone at the top" of the Trump Organization.

Like Bender, Harris testified that the Trumps had the ultimate responsibility for their financial statements.

"Who's responsible for the statement of financial condition?" asked state attorney Kevin Wallace as Eric Trump sat in the courtroom.

"The client's responsible for that," Harris replied.

The proceedings appear to have taken a more workmanlike tone since Trump left the courtroom to return to Florida. The defense has not logged a single objection after earlier objecting so often that it drew the judge's ire.

With former President Trump heading back to Florida after attending three days of the trial, New York Attorney General Letitia James told reporters that "the Donald Trump show is over."

Speaking to the media on her way back into court following a break, James denounced Trump's rhetoric about the case, as well as his social media post about the judge's clerk.

"Mr. Trump's comments were offensive, they were baseless, they were void of any facts," James said.

Trump, who called James "corrupt" during his various appearances outside the courtroom, also denounced the case she brought as "rigged" and said it was timed to upend his campaign for the presidency.

"This case was brought simply because it was a case where individuals were engaged in a pattern and practice of fraud," James said. "I will not be bullied."

"Mr. Trump is no longer here -- the Donald Trump show is over," said James. "This was nothing more than a political stunt, a fundraising stop."

Three days into their fraud trial, Trump and his co-defendants have appealed the pretrial ruling last week by Judge Engoron that Trump and his adult sons committed fraud in their business dealings.

Engoron made the determination last Tuesday but said the trial was still required to decide the scope of the penalty plus six remaining causes of action alleged by the New York attorney general.

Trump's appeal asks the court to consider whether Engoron "committed errors of law and/or fact, abused its discretion, and/or acted in excess of its jurisdiction" when he ruled that Trump committed fraud and canceled his business certificates in New York state.

Trump's last attempt in this case to appeal to a higher court was denied by the appellate division of the New York State Supreme Court on the eve of the trial.

Former President Trump appears to be done watching his civil fraud trial, and he had a lot to say about it on his way out of the courthouse.

Speaking to reporters, Trump renewed his attacks on Judge Engoron and accused the "whole system" of being rigged against him while referencing the criminal charges he faces in Washington, D.C., and Fulton County, Georgia.

"Our whole system is corrupt. This is corrupt. Atlanta is corrupt, and what's coming out of DC is corrupt," Trump said.

Trump again claimed that his net worth is more than is represented in his financial documents, and said that his Mar-a-Lago estate is worth "50 to 100 times more" than what Engoron determined.

Trump also resumed attacks on the judge -- who he said is "run by the Democrats" -- and New York Attorney General Letitia James, who he alleged is communicating with the Department of Justice to "keep me nice and busy."

The former president said he's been "stuck" in court when he would rather be campaigning in early primary states.

Asked by ABC News why he attended the trial despite no obligation to do so, he claimed his attendance was necessary to expose corruption to the press.

"Why attend? Because they want to point it out to the press how corrupt it is, because nobody else seems to be able to do it," Trump said.

Trump departed the courthouse and is not expected to return to court for the afternoon session.